MODULATION OF EFFECTS IN TAX MATTERS: THE TWELFTH LAME CAMEL OF THE STF
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Lex Humana |
Texto Completo: | https://seer.ucp.br/seer/index.php/LexHumana/article/view/2219 |
Resumo: | The parable of the twelve camels used by Niklas Luhmann translates that, in certain cases, the Judiciary seeks an element external to the Law to compose the conflict. Although autopoietic, sometimes the Law seeks elements from other systems to equate its decisions. To modulate the effects in tax matters, the STF brings a camel that modifies the traditional parameters of Law. Fiscal budgets are given prestige, guaranteeing the illicit enrichment of the State by restricting the retroactive scope of actions and/or by prolonging the unconstitutional collection of taxes. In addition, public money has been used unscrupulously, as in the approval of BRL 4.9 billion for the 2022 Electoral Fund. No less serious was the Electronic Auction No. 27/2019 of the STF (BRL 1.13 million) to contract the supply of lobster medallions watered with brut sparkling wine with at least four international awards. Meanwhile, 116 million people suffer from food insecurity and 19 million go hungry in Brazil. How is this modulation possible in the face of these scandalous budget allocations? The endeavor suggests a theoretical foundation based on Luhmannian thought and in which the twelfth camel of the STF brings legal uncertainty and damages the real social interest. |
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MODULATION OF EFFECTS IN TAX MATTERS: THE TWELFTH LAME CAMEL OF THE STFMODULAÇÃO DOS EFEITOS EM MATÉRIA TRIBUTÁRIA: O DÉCIMO SEGUNDO CAMELO MANCO DO STFtwelfth camel; unconstitutionality; modulation of effects; illicit enrichment; tax matters.décimo segundo camelo; inconstitucionalidade; modulação dos efeitos; enriquecimento ilícito; matéria tributária.The parable of the twelve camels used by Niklas Luhmann translates that, in certain cases, the Judiciary seeks an element external to the Law to compose the conflict. Although autopoietic, sometimes the Law seeks elements from other systems to equate its decisions. To modulate the effects in tax matters, the STF brings a camel that modifies the traditional parameters of Law. Fiscal budgets are given prestige, guaranteeing the illicit enrichment of the State by restricting the retroactive scope of actions and/or by prolonging the unconstitutional collection of taxes. In addition, public money has been used unscrupulously, as in the approval of BRL 4.9 billion for the 2022 Electoral Fund. No less serious was the Electronic Auction No. 27/2019 of the STF (BRL 1.13 million) to contract the supply of lobster medallions watered with brut sparkling wine with at least four international awards. Meanwhile, 116 million people suffer from food insecurity and 19 million go hungry in Brazil. How is this modulation possible in the face of these scandalous budget allocations? The endeavor suggests a theoretical foundation based on Luhmannian thought and in which the twelfth camel of the STF brings legal uncertainty and damages the real social interest.A parábola dos doze camelos utilizada por Niklas Luhmann traduz que, em certos casos, o Judiciário busca um elemento externo ao Direito para compor o conflito. Embora autopoiético, por vezes, o Direito busca elementos de outros sistemas para equacionar suas decisões. Para modular os efeitos em matéria tributária, o STF traz um camelo que modifica os parâmetros tradicionais do Direito. Prestigia-se os orçamentos fiscais, chancelando o enriquecimento ilícito do Estado ao restringir o alcance retroativo das ações e/ou ao prolongar a cobrança inconstitucional de tributos. Além disso, o dinheiro público tem sido utilizado inescrupulosamente, como na aprovação de R$ 4,9 bilhões para o Fundo Eleitoral de 2022. Não menos grave foi o Pregão Eletrônico nº 27/2019 do STF (R$ 1,13 milhões) para contratar fornecimento de medalhões de lagosta regados a espumante brut com pelo menos quatro premiações internacionais. Enquanto isso, 116 milhões de pessoas sofrem de insegurança alimentar e 19 milhões passam fome no Brasil. Como é possível essa modulação diante dessas escandalosas destinações orçamentárias? A empreitada sugere uma fundamentação teórica lastreada no pensamento luhmanniano e em que o décimo segundo camelo do STF traz insegurança jurídica e dano ao real interesse social.Universidade Católica de Petrópolis2022-07-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://seer.ucp.br/seer/index.php/LexHumana/article/view/2219Lex Humana (ISSN 2175-0947); Vol. 14 No. 1 (2022): JAN.-JUL.; 216-237Lex Humana (ISSN 2175-0947); v. 14 n. 1 (2022): JAN.-JUL.; 216-2372175-0947reponame:Lex Humanainstname:Universidade Católica de Petrópolis (UCP)instacron:UCPporhttps://seer.ucp.br/seer/index.php/LexHumana/article/view/2219/3342Copyright (c) 2022 Lex Humana (ISSN 2175-0947)https://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessCandido, Gerardo Gallo2023-02-27T09:51:18Zoai:ojs.pkp.sfu.ca:article/2219Revistahttp://seer.ucp.br/seer/index.php?journal=LexHumanaPUBhttp://seer.ucp.br/seer/index.php/LexHumana/oai||sergio.salles@ucp.br2175-09472175-0947opendoar:2023-02-27T09:51:18Lex Humana - Universidade Católica de Petrópolis (UCP)false |
dc.title.none.fl_str_mv |
MODULATION OF EFFECTS IN TAX MATTERS: THE TWELFTH LAME CAMEL OF THE STF MODULAÇÃO DOS EFEITOS EM MATÉRIA TRIBUTÁRIA: O DÉCIMO SEGUNDO CAMELO MANCO DO STF |
title |
MODULATION OF EFFECTS IN TAX MATTERS: THE TWELFTH LAME CAMEL OF THE STF |
spellingShingle |
MODULATION OF EFFECTS IN TAX MATTERS: THE TWELFTH LAME CAMEL OF THE STF Candido, Gerardo Gallo twelfth camel; unconstitutionality; modulation of effects; illicit enrichment; tax matters. décimo segundo camelo; inconstitucionalidade; modulação dos efeitos; enriquecimento ilícito; matéria tributária. |
title_short |
MODULATION OF EFFECTS IN TAX MATTERS: THE TWELFTH LAME CAMEL OF THE STF |
title_full |
MODULATION OF EFFECTS IN TAX MATTERS: THE TWELFTH LAME CAMEL OF THE STF |
title_fullStr |
MODULATION OF EFFECTS IN TAX MATTERS: THE TWELFTH LAME CAMEL OF THE STF |
title_full_unstemmed |
MODULATION OF EFFECTS IN TAX MATTERS: THE TWELFTH LAME CAMEL OF THE STF |
title_sort |
MODULATION OF EFFECTS IN TAX MATTERS: THE TWELFTH LAME CAMEL OF THE STF |
author |
Candido, Gerardo Gallo |
author_facet |
Candido, Gerardo Gallo |
author_role |
author |
dc.contributor.author.fl_str_mv |
Candido, Gerardo Gallo |
dc.subject.por.fl_str_mv |
twelfth camel; unconstitutionality; modulation of effects; illicit enrichment; tax matters. décimo segundo camelo; inconstitucionalidade; modulação dos efeitos; enriquecimento ilícito; matéria tributária. |
topic |
twelfth camel; unconstitutionality; modulation of effects; illicit enrichment; tax matters. décimo segundo camelo; inconstitucionalidade; modulação dos efeitos; enriquecimento ilícito; matéria tributária. |
description |
The parable of the twelve camels used by Niklas Luhmann translates that, in certain cases, the Judiciary seeks an element external to the Law to compose the conflict. Although autopoietic, sometimes the Law seeks elements from other systems to equate its decisions. To modulate the effects in tax matters, the STF brings a camel that modifies the traditional parameters of Law. Fiscal budgets are given prestige, guaranteeing the illicit enrichment of the State by restricting the retroactive scope of actions and/or by prolonging the unconstitutional collection of taxes. In addition, public money has been used unscrupulously, as in the approval of BRL 4.9 billion for the 2022 Electoral Fund. No less serious was the Electronic Auction No. 27/2019 of the STF (BRL 1.13 million) to contract the supply of lobster medallions watered with brut sparkling wine with at least four international awards. Meanwhile, 116 million people suffer from food insecurity and 19 million go hungry in Brazil. How is this modulation possible in the face of these scandalous budget allocations? The endeavor suggests a theoretical foundation based on Luhmannian thought and in which the twelfth camel of the STF brings legal uncertainty and damages the real social interest. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-07-02 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ucp.br/seer/index.php/LexHumana/article/view/2219 |
url |
https://seer.ucp.br/seer/index.php/LexHumana/article/view/2219 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ucp.br/seer/index.php/LexHumana/article/view/2219/3342 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Lex Humana (ISSN 2175-0947) https://creativecommons.org/licenses/by-nc-nd/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Lex Humana (ISSN 2175-0947) https://creativecommons.org/licenses/by-nc-nd/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Católica de Petrópolis |
publisher.none.fl_str_mv |
Universidade Católica de Petrópolis |
dc.source.none.fl_str_mv |
Lex Humana (ISSN 2175-0947); Vol. 14 No. 1 (2022): JAN.-JUL.; 216-237 Lex Humana (ISSN 2175-0947); v. 14 n. 1 (2022): JAN.-JUL.; 216-237 2175-0947 reponame:Lex Humana instname:Universidade Católica de Petrópolis (UCP) instacron:UCP |
instname_str |
Universidade Católica de Petrópolis (UCP) |
instacron_str |
UCP |
institution |
UCP |
reponame_str |
Lex Humana |
collection |
Lex Humana |
repository.name.fl_str_mv |
Lex Humana - Universidade Católica de Petrópolis (UCP) |
repository.mail.fl_str_mv |
||sergio.salles@ucp.br |
_version_ |
1809279387150843904 |