Introdução
Autor | Daniel Castro Gomes da Costa |
Páginas | 25-26 |
Page 25
O objetivo proposto no presente trabalho foi refletir a questão da segurança jurídica na ocorrência de alteração da jurisprudência no âmbito tributário, apontando, ao final, proposta de solução para garantia da proteção da confiança legítima dos cidadãos/contribuintes criada pela atuação dos órgãos estatais.
Para cumprir esse mister, buscouse, primeiramente, fazer um apanhado acerca da formação do ordenamento jurídico tributário brasileiro, efetuandose um contraponto com o ordenamento jurídico português, a partir da Constituição de ambos os países.
No primeiro capítulo, pinçaramse os principais princípios e postulados que compõe o sistema constitucional tributário brasileiro, alguns dispostos de forma expressa, outros aplicados e interpretados de forma implícita, mas todos de grande importância. Foram objeto de estudos: princípio da legalidade tributária, princípio da capacidade contributiva, princípio da anterioridade, princípio da isonomia, princípio da moralidade, princípio da irretroatividade da lei tributária, princípio da vedação ao confisco, princípio da vedação à limitação de tráfego ou bens, princípio da uniformidade da tributação, princípio da segurança jurídica e princípio da boafé e da confiança das expectativas legítimas.
No segundo capítulo, trabalhouse com a ideia de que todos os princípios e regras que compõe o sistema tributário devem estar subordinados ao quadro jurídico da pessoa humana. Para tanto, oferecemos a origem, os elementos e finalidades do Estado e sua relação com o Direito e a constituição de um estado democrático de direito, a partir de uma releitura do princípio da supremacia do interesse público com base na teoria dos direitos fundamentais para a constituição de um novo estado democrático de direito, por meio da democracia participativa, construindo, destarte, um "Estado de Cidadãos".
Desembarcando do ideal para o autêntico estado democrático de direito, o capítulo terceiro abordou o deslocamento da democracia da base do Estado para a Justiça, apresentando o Judiciário como protago
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nista da segurança jurídica. Nesse contexto, trouxemos uma abordagem histórica dos sistemas de jurisdições e a influência que exerce no direito brasileiro e português, apontando as diferenças entre jurisprudência e precedente, realizando a distinção entre regras, princípios e...
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Segurança jurídica e as alterações na jurisprudência tributária
- Dedicatória
- Agradecimentos
- Prefácio
- Apresentação
- Resumo
- Introdução
- Sistema Tributário Brasileiro e suas Similitudes com o Sistema Fiscal Português
- Subordinação do Sistema Tributário ao Quadro Jurídico da Pessoa Humana
- Deslocamento da Democracia da Base do Estado para a Justiça. Papel do Judiciário para a Preservação da Seguranca Jurídica
- Caso Real de Alteração da Jurisprudência sem Observância da Segurança Jurídica. Ofensa ao Princípio do Estado Democrático de Direito
- Segurança Jurídica e as Decisões em Matéria Fiscal
- Conclusão
- Anexo I (Jurisprudência)
- Anexo II (Súmula do STJ)
- Anexo III (Jurisprudência)
- Anexo IV (Petição do Conselho Federal da OAB)
- Bibliografia
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