Os efeitos temporais das decisões do Supremo Tribunal Federal no controle de constitucionalidade em matéria tributária : uma proposta de racionalização

• Autor(a) principal: Abreu, Lívia Dalla Bernardina
• Data de Publicação: 2017
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Espírito Santo (riUfes)
• Texto Completo: http://repositorio.ufes.br/handle/10/8833
• topic: Unconstitutionality; Judicial Review; Tax Law; Temporal effects; Fundamental rights; Legal nature; Rationality; Test of balancing; Efeitos temporais; Natureza jurídica; Racionalidade; Ponderação; Inconstitucionalidade; Controle de constitucionalidade; Matéria tributária; Direito Processual Civil; Brasil. Supremo Tribunal Federal.; Controle de constitucionalidade - Brasil; Direitos fundamentais; Garantia (Direito); Tributos; Interesse público; 340

The present study aims to evaluate the temporal effects of the decisions pronounced by the Supreme Court in the judicial review involving Tax Law issues. The analysis is developed from the historical, doctrinal and systematic perspectives. Considering that the Brazilian legal system does not contain a clear textual solution for this task, this study aims to investigate if the structure of our system already offers us a logical solution. The issue has relevant implications, since the time effects of the Court’s decision upon the constitutionality of legislative acts also involves a delicate clash between fundamental rights, constitutionally protected. Therefore, we attempt to find a rational and safe method to protect these rights. In this way, we sought after analyse the compatibility of the theory of fundamental rights, developed by Robert Alexy, to solve this problem, not forgetting the legislative context, especially since the edition of the Code of Civil Procedure of 2015. We endeavor to offer an alternative way that contributes to a better effectiveness of the constitution in order to ensure the protection of the constitutional main values, notably the legal security and, in this way, we claim to maintain the reliability of the legal system.