A autonomia federativa e o problema da unanimidade nos convênios do Confaz

Daniel Vieira Marins; Gustavo da Gama Vital de Oliveira

doi:10.5433/1980-511X.2017v12n2p250

Federative autonomy and the problem of unanimity in Confaz’s agreements

Authors

Daniel Vieira Marins University of the State of Rio de Janeiro (UERJ)
Gustavo da Gama Vital de Oliveira University of the State of Rio de Janeiro (UERJ)

DOI:

https://doi.org/10.5433/1980-511X.2017v12n2p250

Keywords:

Fiscal war. CONFAZ´s agreements. ICMS. Useful unconstitutionality. Dictatorship of the minority.

Abstract

The authors of the research paper in question analyze the need for unanimous decisions in the agreements of the Brazilian National Finance Policy Council (CONFAZ), as it can grant ICMS tax benefits and incentives. To this end, we explore the Brazilian Supreme Court´s – also known in Portuguese as the “Supremo Tribunal Federal” – position on this matter; the legislative procedure adopted by states when dealing with declarations of unconstitutionality; the occurrence of the "useful unconstitutionality"; as well as examining the Brazilian Law n. 24/75. Additionally, we make a critical analysis of the dangerous perpetuation of the "dictatorship of the minority" present in the Brazilian Federation. Moreover, we utilized a historical approach, highlighting legal scholars’ views on this issue and finally, we suggest solutions for the problem of unanimity in the CONFAZ´s agreements.

Author Biographies

Daniel Vieira Marins, University of the State of Rio de Janeiro (UERJ)

Master and Doctorate in Law (Public Finance, Taxation & Development) from the State University of Rio de Janeiro (UERJ). Postgraduate in Public Administration Law from the Fluminense Federal University (CEDAP / UFF). Bachelor of Law and Social Sciences from the Federal University of Rio de Janeiro (UFRJ). Former Regional Attorney of the Republic (MPF / PRR2). Attorney of the National Treasury.

Gustavo da Gama Vital de Oliveira, University of the State of Rio de Janeiro (UERJ)

Master and PhD in Public Law from the State University of Rio de Janeiro (UERJ). Graduated in Law from the State University of Rio de Janeiro. Attorney of the Municipality of Rio de Janeiro. Adjunct Professor of Financial Law at the State University of Rio de Janeiro (undergraduate, master's and doctorate).

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Published

2017-08-29

How to Cite

Marins, D. V., & de Oliveira, G. da G. V. (2017). Federative autonomy and the problem of unanimity in Confaz’s agreements. Revista Do Direito Público, 12(2), 250–272. https://doi.org/10.5433/1980-511X.2017v12n2p250

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Issue

Vol. 12 No. 2 (2017)

Section

Artigos

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