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Doctoral Thesis
DOI
https://doi.org/10.11606/T.2.2018.tde-06112020-193737
Document
Author
Full name
Carlos Augusto Daniel Neto
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2018
Supervisor
Committee
Horvath, Estevao (President)
Andrade, José Maria Arruda de
Ávila, Humberto Bergmann
Becho, Renato Lopes
Carrazza, Roque Antonio
Gama, Tácio Lacerda
Title in Portuguese
Derrotabilidade de regras tributárias e a segurança jurídica substancial
Keywords in Portuguese
Direito Tributário -- Brasil
Segurança jurídica -- Brasil
Sistema tributário -- Brasil
Teoria do Direito
Abstract in Portuguese
A derrotabilidade de uma regra consiste na possibilidade de criação de uma exceção implícita no momento de sua aplicação ao caso concreto. Trata-se de uma decorrência do eventual conflito entre as generalizações presentes na norma e as finalidades que lhe são subjacentes, diante de uma situação concreta. No Direito Tributário, esse fenômeno encontra aparente óbice no princípio da segurança jurídica e no formalismo aplicativo que decorre da estruturação do sistema constitucional tributário brasileiro. Este trabalho busca analisar a possibilidade de regras tributárias serem derrotadas no caso concreto e determinar parâmetros materiais de controle, a partir da noção de segurança jurídica substancial (aceitabilidade), entendida como a necessidade das instanciações de regras serem coerentes com o restante do sistema normativo em que se inserem, através de um processo deliberativo racional, com uma compreensão ampla de razões substanciais dotadas de autoridade jurídica. Pretende-se também analisar a forma como os tribunais brasileiros têm derrotado regras tributárias como forma de verificar a possibilidade de construção de critérios universalizáveis de justificação das exceções implícitas.
Title in English
Defeasibility of tax rules and substantial legal certainty
Keywords in English
Acceptability
Coherence
Defeasibility
Implicit exceptions
Legal rules
Substantial legal certainty
Tax law
Abstract in English
The defeasibility of a rule consists in the possibility of creating an implicit exception at the moment of its application to the concrete case. This is a consequence of a possible conflict between the generalizations present in the norm and the purposes that underlie it, in the face of a concrete situation. In Tax Law, this phenomenon finds a likely obstacle in the principle of legal certainty and in the formalism in application that results from the structuring of the Brazilian tax constitutional system. This paper seeks to analyze the possibility of tax rules being defeated in the concrete case and to determine material control parameters, based on the notion of substantial legal certainty (acceptability), understood as the need for the rule instantiations to be coherent with the rest of the normative system in which they are inserted , through a rational deliberative process, with a broad understanding of substantial reasons endowed with legal authority. It is also intended to analyze how the Brazilian courts have defeated tax rules as a way of verifying the possibility of constructing universalizable criteria for justification of implicit exceptions.
 
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Release Date
2022-11-06
Publishing Date
2021-08-12
 
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