A delimitação das cláusulas pétreas tributárias e financeiras na Constituição de 1988

• Autor(a) principal: Oliveira, Gustavo da Gama Vital de
• Data de Publicação: 2012
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/9267
• topic: Judicial review; Constitutional amendments; Brasilian tax and public finance law; Perpetual clauses in the Brazilian Constitution; Federalism, Fundamental rights; Separation of powers; Cláusulas pétreas; Emendas constitucionais; Direito financeiro; Direito tributário; Federalismo; Direitos fundamentais; Separação de poderes; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO

This study aims to analyze the constitutional amendments and to examine the limitations to which they are submitted in tax and public finance law. Constitutional changes are necessary as means of preservation and conservation of the Constitution. Constitutional norms are not to be considered perfect but are yet in a constant state of mutual interaction with reality. The obtained results with the research enables us to evaluate the limitations that are imposed to constitutional amendments, the binding orders of the Constitutional Court, the prohibition of abolition of perpetual clauses, as the prohibition retreating to fundamental rights, federalism and separation of powers.