Name: LIVIA DALLA BERNARDINA ABREU
Publication date: 02/06/2017
Advisor:
Name |
Role |
|---|---|
| GEOVANY CARDOSO JEVEAUX | Advisor * |
Examining board:
| Name |
Role |
|---|---|
| GEOVANY CARDOSO JEVEAUX | Advisor * |
| TÁREK MOYSES MOUSSALLEM | Internal Examiner * |
Summary: 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 Courts 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.
Keywords: Unconstitutionality; Judicial Review; Tax Law; Temporal effects;
Legal nature; Fundamental rights; Rationality; Test of balancing.
