Resumo
Autor | Daniel Castro Gomes da Costa |
Páginas | 19-19 |
Page 19
A presente obra aborda a questão da segurança jurídica na ocorrência de alterações na jurisprudência no âmbito tributário. Para tanto, partese do estudo do sistema tributário brasileiro, com alguns contrapontos com o Direito português, ressaltando a importância da observância dos princípios e postulados constitucionais na construção da norma jurídica concreta. O tema é de grande relevância, ante a sua repercussão social e econômica, já que a tributação é o instrumento utilizado pelo governo para a manutenção do Estado em benefício da coletividade e na concretização dos direitos fundamentais da pessoa. Logo, sendo o Direito Tributário o alicerce do Estado para proteger os cidadãos, essa relação jurídica deve incorporar os valores de justiça, coesão e solidariedade, com a exata subordinação do sistema normativo tributário ao quadro normativo da pessoa, propiciando o Estado dos Cidadãos. Nessa perspectiva há um impasse entre os poderes Executivo e Legislativo, na medida em que o Executivo está sempre buscando leis que permitam arrecadar mais e o Legislativo quase sempre subserviente ao Executivo, surgindo o Judiciário como o freio desse sistema desvirtuado do estado democrático de direito, com o escopo de combater a inércia do Executivo e a ineficiência do...
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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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