Segurança jurídica e modulação de efeitos no controle de constitucionalidade em matéria tributária

Abstract

This scientific work objective to study the beginning of the legal security and the possibility of modulation of effect in headquarters of control of constitutionality of norms in substance tax. To reach this end, the work was divided in five chapters. In the first one of them we analyze the conception of right here employee, as well as its purpose: to stabilize expecting rights in a congruent form. In as the chapter we appraise rule of law and its species, moment where we delimit the difference between rules and principles for, in the following chapter, to fit legal security in one of these normative species. In the third chapter we carry through a study on legal security, that is, on the indispensable estimated ones for its sprouting, its semantic content and the main obstacles faced for this rule of law. Such verification also was made under the optics of the tax law. Following ahead, in the room chapter the focus is turned toward the analysis of the constitutional jurisdiction. We delimit the importance of the Federal Constitution as basic norm of the order under a formal prism (in the quality of producer of norms), as well as the relief of the legal security as basic norm of material right. In addition, we intend in this instant to perfazer a study on the control of constitutionality in our order, its different species and the details of the varied actions in headquarters of intent control of constitutionality of norms. Finally, the last chapter was destined to deal with the modulation of effect in headquarters of constitutionality control. Here to approach the legality of this measure, its legal bedding, the limits for its handling and its repercussion in the scope tributary