O controle de constitucionalidade na modulação dos efeitos intertemporais do controle concentrado em matéria tributária e a (in)segurança jurídica do contribuinte

Vinícius Marin Cancian; Sergio Tibiriçá Amaral

doi:10.5433/1980-511X.2017v12n2p16

Authors

Vinícius Marin Cancian University Center Toledo de Presidente Prudente http://orcid.org/0000-0002-7985-9090
Sergio Tibiriçá Amaral University Center Toledo de Presidente Prudente

DOI:

https://doi.org/10.5433/1980-511X.2017v12n2p16

Keywords:

Constitutionality control. Effects’ modulation. Legal Security.Objective good faith. Constitutionality paradox.

Abstract

This paper aims to analyses the effects’ modulation of unconstitutional decision on Tax Law, in the ambit of the constitutional control promoted by the Brazilian Supreme Court. From this observations, will be criticized the immoderate application and trivialization over the article 27 of law 9.898/99, through its constitutionality paradox, if compared with the legal security and objective good faith, proposing the adoption of a minimalist process and restrictive/objectives standards of interpretation in the utilization of effects’ modulation over tributary subject.

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Author Biographies

Vinícius Marin Cancian, University Center Toledo de Presidente Prudente

Master in Civil Procedural Law from the Pontifical Catholic University of São Paulo (PUC / SP). Special student of the Master's program in Business Law at the State University of Londrina / PR (UEL). Postgraduate in Civil Procedural Law by the Toledo University Center of Presidente Prudente. Member of the Inter-American Court of Human Rights. Assistant Professor at the Toledo University Center of Presidente Prudente.

Sergio Tibiriçá Amaral, University Center Toledo de Presidente Prudente

PhD in Constitutional System of Guarantees by ITE. Master in Public Relations Law from the University of Marília. Master in Constitutional System of Guarantees by the Institution Toledo de Ensino. Specialist in diffuse and collective interests by the Superior School of Public Prosecution of São Paulo. Bachelor of Laws at the Faculty of Law of Bauru - ITE. Professor and graduate coordinator of the Faculty of Law of Presidente Prudente (Centro Universitário Antônio Eufrásio de Toledo de Presidente Prudente). Professor of the Post-Graduation Program of the Institution Toledo de Ensino (ITE). Invited professor at the Pontifical Catholic University of Paraná and professor of the Specialization in Public Law at the State University of Londrina. Member of the editorial board of Revista Intertemas, of Revista Intertemas Eletrônica, of Revista Argumenta, of the master's program of the Pioneiro Law School of the IMES-USCS Direito Law. Non-resident member of the Colombian Association of Constitutional Procedural Law. Founder member of the World Association of Constitutional Justice and member member for Brazil.