Norma Jurídica Tributária
Autor | Deusmar José Rodrigues |
Ocupação do Autor | Advogado (Procurador da Fazenda Nacional) e Contador |
Páginas | 51-55 |
Page 51
Direito é o conjunto de normas que regem a vida em sociedade. A parêmia latina "Ubi societas, ibi ius" ("Onde há sociedade, há direito.") vem ratificar a meta final do Direito, que é o regramento da vida social. Mas nem todos os acontecimentos interessam ao mundo jurídico. Nele somente entram os fatos que o Direito entende importantes para o convívio social. Os fatos escolhidos passam a ser fatos jurígenos, demarcados pelas normas jurídicas que sobre eles incidiram. A técnica de que o Direito usa para transportar fatos sociais para o mundo jurídico e, aí, denominá-los de fatos jurídicos é a norma jurídica. Resulta mais que patente o significado da norma jurídica para o Direito. Aquela está para este assim como o oxigênio está para o homem.
De maneira geral, tem-se a norma jurídica como regra de conduta. Porém, como insinuamos no primeiro capítulo, nem todas normas representam regras. Há aquelas que apenas definem institutos, por exemplo.
Kelsen35 foi quem mais contribuiu para a sistematização e compreensão da norma jurídica. Diz que "Elas são antes, de acordo com o seu sentido, mandamentos e, como tais, comandos imperativos. Mas não são apenas comandos, pois também são permissões e atribuições de poder ou competência."
Page 52
Está em Kelsen que as normas jurídicas são de duas espécies. As impositivas - que têm hipótese de incidência fatos jurídicos lícitos - e as sancionantes - cujo pressuposto são fatos ilícitos. Para esse escritor, são primárias e autônomas as normas sancionantes. As impositivas seriam secundárias e não autônomas. O ilícito ganha especial tratamento na doutrina daquele grande pensador. O fato antijurídico, até então tido como nominalmente contrário ao sentimento de justiça, passa a compor o quadro normativo e a fazer parte do Direito. O enunciado da norma sancionante de Kelsen seria o abaixo transcrito:
Dada a NP (Não Prestação) deve ser S (Sanção).
Hoje a formulação correta, a nosso juízo, está com aqueles que seguem a orientação de Carlos Cóssio. A normalidade dos eventos da vida e a própria legislação partem da hipótese de os deveres jurídicos serem cumpridos espontaneamente. Só mais tarde, no caso de não cumprimento da prestação, a norma sancionante cai em cena. Assim, os fatos lícitos devem estar em lugar de destaque. Normas por natureza são as impositivas e não as sancionantes. Estas constituem exceção à regra geral. A propósito, Miguel Reale36deixou escrito:
Podemos, por conseguinte, dizer que, levando-se em conta a correlação essencial desses dois aspectos, toda norma jurídica de...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Direito Tributário
- Lista de abreviaturas
- Dedicatoria
- Apresentação
- O Direito
- O Estado
- Atividade Financeira do Estado
- Direito Financeiro
- Direito Tributário
- Norma Jurídica Tributária
- Fontes do Direito Tributário
- Vigência da Legislação Tributária
- Interpretação da Legislação Tributária
- Aplicação da Legislação Tributária
- Economia Lícita e Ilícita de Tributo
- Os Tributos
- Competência
- Limitações do Poder de Tributar
- Obrigação Tributária
- Crédito Tributário
- Administração Tributária
- Os Impostos em Espécie
- Planejamento Tributário
- Processualística Tributária
- Referências
- Índice alfabético remissivo
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