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Master's Dissertation
DOI
https://doi.org/10.11606/D.2.2018.tde-23102020-002957
Document
Author
Full name
Daniela Gueiros Dias
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2018
Supervisor
Committee
Ávila, Humberto Bergmann (President)
Carrazza, Roque Antonio
Leal, Fernando Angelo Ribeiro
Mendes, Conrado Hubner
Title in Portuguese
Consequencialismo judicial no direito tributário brasileiro
Keywords in Portuguese
Competência tributária
Decisão judicial
Direito Tributário
Segurança jurídica
Separação de poderes
Abstract in Portuguese
O objetivo do presente trabalho é examinar se a adoção do consequencialismo judicial no Direito Tributário brasileiro é suportada pelas normas do ordenamento jurídico brasileiro. Para cumprir esse objetivo, o trabalho está dividido em três partes. Na primeira, analisam-se os sentidos possíveis da expressão "consequencialismo judicial" e do termo "consequências". Na segunda, examina-se, de um lado, se a norma reconstruída a partir do artigo 20, da Lei de Introdução às Normas do Direito Brasileiro, obriga o julgador a adotar o consequencialismo judicial no âmbito tributário e, de outro lado, se as normas do ordenamento jurídico brasileiro permitem a adoção do consequencialismo judicial como método para atribuir sentido aos dispositivos normativos ou mesmo relativizar ou afastar a aplicação da norma tributária em uma situação concreta. Na terceira, analisam-se as falácias mais comuns quando se emprega argumentos consequencialistas. O trabalho conclui no sentido de que o Direito Tributário brasileiro é duplamente anti-consequencialista. Primeiro, porque as normas que o compõem proíbem a consideração das consequências externas às regras atributivas de competência tributária em detrimento das suas consequências internas. Segundo, porque essas normas também proíbem a consideração das consequências extrajurídicas como justificativa para decisões.
Title in English
Judicial consequentialism in Brazilian Tax Law
Keywords in English
Consequences
Exclusionary reasons
Judicial consequentialism
Rules that attribute tax competence
Tax Law
Abstract in English
The purpose of this work is to examine whether the adoption of judicial consequentialism in Brazilian Tax Law is supported by the norms of the Brazilian legal system. To accomplish this goal, the work is divided into three parts. In the first one, the possible meanings of the expression "judicial consequentialism" and the term "consequences" are analyzed. In the second part, the work examines, on the one hand, whether the rule reconstructed from article 20, of the Law on Introduction to the Norms of Brazilian Law, obliges the judge to adopt judicial consequentialism in the tax field and, on the other hand, whether the norms of the Brazilian legal system allow for the adoption of judicial consequentialism as a method to assign meaning to normative provisions or even to relativize or dismiss the application of a tax norm in a concrete situation. In the third part, the most common fallacies when consequence-based arguments are employed are analyzed. The dissertation concludes that Brazilian Tax Law is doubly anti-consequentialist. First, because the rules that compose Brazilian Tax Law prohibit the consideration of external consequences of the rules that attribute tax competence in detriment of their internal consequences. Second, because these rules also prohibit the consideration of extra-juridical consequences as justification for decisions.
 
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Release Date
2022-10-23
Publishing Date
2021-08-13
 
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