A concretização do princípio da igualdade em matéria tributária por meio de sentenças aditivas

This work aims to study the additive decisions, a type of juridical interpretation developed in foreign legal systems and which are known in Italy as adittive sentences. Thefore, this dissertation is based on theorical studies developed around the subject in Italy and Brazil. Considering the fact that the fundamental rights face a problem of implementation, being decreased its normative force when there are legislative partial omissions lacking constitutional justification creating privileges to certain individuals or social/economical groups over others, the method of additive interpretation according to the Constitution can be used in order to realize the principle of equality. In tax matters the subject is even more relevant in the way that it represents an important role in the economy. Partial legislative omissions can generate inequalities, favoring certain taxpayers in relation to others in similar legal situation. In these cases the privilege may have a negative impact on economic order restricting values related to the basis of market competition. On those occasions, Brazilian Judges and Courts must exercise their constitutional jurisdiction in order to expand the effects of the legislative omissions, based on the principle of equality by extending the standard to equal tax situations in order to maintain neutrality in taxation

Repercussão geral e súmula vinculante: os efeitos no controle difuso

Brazil since its first republican constitution has adopted systems of laws control. The review activity was given to three state powers or functions state, Executive, Legislative and Judiciary. However, it appears that in the country along the constitutional history, has stood considerably the jurisdictional control of the most important control. Initially, back in 1891, Brazil adopted the jurisdictional control of diffuse from U.S, whose role in monitoring of standards is delivered to all organs of the judiciary, which may face a case, put on trial, ascertain whether or not the possibility of applying a law, removing its impact in case of unconstitutionality. In 1969, entered in the second legal model of judicial review, the concentrated control of constitutionality, whose inspiration comes from the positivist theory of Hans Kelsen, and was adopted by the Austrian Constitution of 1920. According to the abstract control the supervision of law is given to a Court or Constitutional Court, responsible for the analysis of the legal constitutionality independent of its application to a specific case. In Brazil the role of concentrated control was handed over exclusively to the Supreme Court, which serves as the Constitutional Court, which accumulates that function with other constitutionally provided jurisdiction. Throughout this period, from 1891 until today, Brazil has maintained a dual system of judicial control of legal constitutionality, where they coexist and harmonize the diffuse control exercised by any organ of the Judiciary, and concentrated control of competence the Supreme Court. However, one must recognize that with the advent of the Federal Constitution of 1988, the concentrated control has emerged on the national stage due to two important factors: the expansion of the legal capacity to sue and the inclusion of other ways control, besides the already known Direct Claim of Unconstitutionality. This concentrated control and projection of the Supreme Court s attempt to become a true constitutional court, led to a relative weakening of diffuse control even when performed by the Brazilian Constitutional Court. In order to become a true constitutional court, all decisions handed down by the Supreme in the exercise of constitutional jurisdiction should have the same weight and the same measure, or at least bring improvement to similar effects, once is the responsible for the final word when it comes to constitutional interpretation. Thus, the writs of certiorari and stare decisis were responsible for profound changes in the diffuse control, allowing the Supreme Court can strengthen its decisions even in the diffuse control. These two institutions have substantially changed the legal status of diffuse control, allowing an extension of the effects of decisions handed down by the Supreme Court, so that you can no longer be said that the effects of this control to restrict the disputing parties in the process

Desvios de finalidade no Direito Constitucional Tributário brasileiro: aspectos estruturais e teleológicos da tributação na Constituição Federal de 1988

This work deals with considerations regarding common types of tax misuse that are present in the 1988 Brazilian Constitution. Thus, the work aims to unveil dogmatic features present in these practices that are considered illegal and are beset with vices such as power misusage. The research also aims to acknowledge the unconstitutionality issues regarding other guidance on behalf of goods that are responsible for the gradual positive approach realized by the 1988 Brazilian Federal Constitution. Thus, the work systematically used methodological procedures that aim to interpret the logical premises present as in the structure proposed by incidence rule matrix as in Ihering´s correction criteria considered as effective in itself. This is done also considering themes such as the Brazilian Public Tax legal matters. The work also performs a teleological debate of the Brazilian National Tax System as well as other related themes. It is understood that power misusage or any regards increase in aliquots. This can be observed in the quantitative criteria present in central aspects regarding taxes that are described in the constitutional regime either regulatory or induced nature, such as §1º, of the normative information present in article number 153 which is considered predominantly as tax raising such as pointed out in the 1988 Brazilian Constitution. On the other hand, it is seen that the type of misguidance with goods is understood as a practice that deviates as well as cuts connection with (rectius, unattaches) tax resources that are gathered and destined to specific constitutional purposes. At the end, the work deals with issues that aim to identify possible causes that lead to the use of norms and patterns that regulate such deviations. The research emphasizes ratio issues that are present in tax inspection proposals and invalidation that aim to restore the logical compatibility of these normative actions included in the Constitutional Tax Legal matters that was put forth by the 1988 Brazilian Federal Constitution

Participação administrativa processual na administração pública dialógica

The dissertation, which is based on the deductive method, by using general concepts of the theory of the administrative participation in the administrative process, addresses the importance of strengthening administrative and procedural activities of citizen involvement in public administration for the administrative consolidation of democracy in Brazil. The emergence of Administrative Law has particular importance for the understanding of its institutions and, of course, for the different fields of public administration. The authoritarian profile of this area of law still exists as a clear recollection of their origin, mainly based on a relationship of superiority of the state over the individuals. Indeed, does not even modern constitutionalism could print a true democracy administrative, since the constitutions were not properly observed by the Government. Furthermore, only the process of constitutionalization of administrative law legal relations took a more democratic profile. That is, the creation of an environment of dialogue with civil society is a recent achievement of the Brazilian government. As the administrative process involves dilemmas and solutions of state action, because it is revealed the expression government, the strengthening of institutions and principles related to the administrative procedure is important for role in making a more participatory relationship between state and citizen. Thus, administrative participation can be considered not only a mechanism of control and legitimacy of state action, but also for improvement and reduction of administrative costs, as a requirement of the principle of efficiency. The objective of this investigation is to assert as the administrative legal relation, the administrative legality, the administrative jurisdiction, the processuality administrative, the consensuality administrative and administrative justice, together with administrative participation, can contribute to a more democratic role of the Public Administration and, therefore, more dialogic and consolidator of the fundamental rights of citizens. Therefore, we highlight the importance of the administrative process and administrative participation as mechanisms for improving public policy and thus as a means of reducing administrative costs mediate the state

Devido processo penal: uma análise acerca dos direitos fundamentais sob a perspectiva do processo eletrônico

The current study presents an analysis about the automation of the lawsuits in Brazil, which opens a new direction to be followed by the National Secretary of Justice, applied indistinctively to the civil, criminal and labor lawsuits, as well as to the special court houses at any degree of juridisdiction. It treats, specifically, about the transition from the classic lawsuit with bureaucratic aspects to the electronic one, based on the simplicity of the functions, the quality of the oral and the readiness. The light of the constitutional principle of the reasonable duration of the lawsuit, while fundamental rigth of the defendant and, under de protection of the democratic guarantee, it investigates, from the theory of the fundamental rights to the reform movement of the lawsiut, in the scenery of the alien law and national law, the latter, mostly because it has the automation as a necessary improvement claimed by modernity, yet without forgetting of the humane character inherent to the criminal lawsuit. It faces the issue of of the disruption of the paradigm of the written formality of the Brazilian lawsuit, the problem of the resistance to the new automized method, the use of the video conference for the inquest of the witnesses as well as for the questioning of the defendant, the advancements of the virtual lawsuit on the Superior Courts, Federal Supreme Court and Superior Court of Justice, it treats also about the role of the National Council of Justice - CNJ - to uniformize the legal proceedings in the country. Without neglecting the effective respect to the fundamental rights, it focuses the cultural change necessary so that the electronic technology can be, in fact, in the indictment system, the means to reach with excellency the citizenship by the simplification of the legal proceedings, transposing the baseless bureaucracy and assuring an effective judicial service assistance in order to have a better quality of life

Limites formais e materiais ao controle de constitucionalidade pelo Supremo Tribunal Federal

This document approaches the formal and material limits of the constitucionalidade control for the Supreme Federal Court, iniating with the study of the Constitution, detaching its evolution, nature and meanings, passing for its historical evolution, offering still a unconstitutionality concept. Is work the principles as material Constitution, making the distinction entere principles and rules, detaching the characteristics of the principles constitutional, and the basic principle of the Constituition. It analyzes metodologics the historical parameters and of the brazilian system of constitutionality control and detaches the paper of the Supreme Federal Court as positive legislator. It observes the beddings of the constitutionality control and the legitimacy of the Supreme Federal Court. Is examines the performance of the Supreme Federal Court in face of the principle of the legal security. Is offers a vision on the experience of the control of constitutionality in other constries. It still approaches the control of constitutionality in Brazil, detaching the critical points of its formal and material limits. Is verifies the application of the principles constitutional for the Supreme Federal Court in the diffuse control and the intent control of constitutionality, as well as the performance of the Supreme Federal Court ahead of the unconstitutional omissions. It brings to the debate the new perspectives how much to the formal and material limits of the control of constitutionality for the Supreme Federal Court. Objective to elaborate considerations concerning the limits of the constitutional jurisdiction from the model of Constituition, the character politican of the difficulties with respect to the definition of its formal and material limits from the performance of the Supreme Federal Court

Fiscalização difusa da constitucionalidade e o incidente de argüição de inconstitucionalidade

The present work consists of studying to diffuse control of constitutionality in Brazil, with emphasis in a procedural alternative to the evolution of that model: the incident to challenge of unconstitutionality. Starting from the discussion about the new role of constitutional jurisdiction in peripheral countries and in the globalized society, without forgetting to face inevitable doubts about its legitimacy before other powers of the State, the Brazilian control of constitutionality is revealed, under a diffuse, non-dichotomical view, through a number of inconsistencies and misunderstandings, that compromise social peace, the credibility of democratic institutions and the supremacy of juridical security. In order to achieve the goal, the study in course discussed the main difficulties of the Brazilian mixed model of constitutionality control, as well as, directing its view to the incident of challenge of unconstitutionality, which the most adequate forms to assure its appropriateness, legitimacy, processing and decisory effects are. Is was essential, in this point of view, to establish the difference between the incident of challenge of unconstitutionality conceived in article of the Brazilian Federal Constitution and the incident of challenge of unconstitutionality such as it is known in the European models. The insertion of the incident of challenge of unconstitutionality based on European models in the Brazilian control system, without jeopardizing the North-American essence the Brazilian constitutional history presents since 1981, is the hypothesis that is presented as an improvement of constitutional protection

Parâmetros de concretização judicial do direito fundamental à saúde no fornecimento de medicamentos

In Brazil, social rights have always been considered secondary legal categories, whose implementation could wait for the pending of political decisions. At the end of the Second World War, International Law emphasizes the protection of human beings, raising his dignity as a legal pillar of the legal orders and one of the main foundations of Constitutions. At the post-positivism Constitutionalism, the realization of social rights receives special attention with the assumption of supremacy and normativity of the Constitutions, while the judiciary participates in the realization of democracy, not only as applicator of laws, but also as the guardian of constitutionality of the acts and administrative omissions, creatively contributing to the constitutional achievement, filling gaps and normative state omissions. In this aspect, the supply of medicines, whose costs can not be supported by the individual, keep a close connection with the right to life, health and dignity of the human being, as the subject of numerous lawsuits directed against the Public Administration. Such phenomenon has caused intense debate regarding judicial activism and legitimacy of these decisions, particularly on the need to define what are the limits and possibilities considering the principle of separation of powers and the principle of reserve of the possible; bieng this the problematic developed in this research. Thus, this research aims to verify the legitimacy of judicial decisions that determines to the Public Administration the compulsory providing of medicine to those who can not afford the cost of their treatment, as well as, contribute to the dogmatic constructions of parameters to be observed by judicial interference. Regarding the methodology, this research has an investigative and descriptive caracter and an theoretical approach based on bibliographical data collection (judicial and doutrine decisions) that received qualitative treatment and dialectical approach. As a result, it is known that the judicial decision that determines the supply of medicines to those individuals who can not afford them with their own resources is legitimate and complies with the democratic principle, not violating the principle of separation of powers and the reserve of the possible, since the judicial decison is not stripped with an uniform and reasonable criteria, failing to contain high burden of subjectivism and witch signifies a possible exacerbation of functions by the judiciary, suffering, in this case, of requirement of legal certainty. It is concluded that the Court decision that determines the government the providing of medicine to those who can not afford the cost of treatment should be based on parameters such as: the protection of human dignity and the minimum existencial principle, the inafastable jurisdiction principle; compliance critique of the possible reserve principle; subsidiarity of judicial intervention; proportionality (quantitative and qualitative) in the content of the decision; the questioning about the reasons for non-delivery of the drug through administrative via; and, finally, the attention not to turn the judiciary into a mere production factor of the pharmaceutical industry, contributing to the cartelization of the right to health

Apelação no código de processo civil: uma análise sob o prisma do princípio da efetividade

The present dissertation, elaborated is based on the deductive method, through the use of the General Theory of Resources concepts, by the main types of judgments existing in the Code of Civil Procedure, the interlocutory judgment and sentence, as well as the features and effects that challenge these decisions, we sought to identify on this theme one of the greatest evils facing the justice system in the world, which is the processing delays. This slowness in adjudication affects seriously the principle of effectiveness, one of the postulates of procedural law and society as a whole. Thus, the use of tort serves to fight the interlocutory decision and appeal which challenges the judge`s ruling. It is a resource for excellence in appellate system as it meets with the most awaited decision of the process. In weighing the importance of the appeal that seeks to oppose the court decision today by the numerous reforms that the procedural system has been through, it has ended up to transform the process ineffective or inconsistent, for it is much easier to have efficacy in a interlocutory decision for preliminary injunction than by judgment on the merits of the judge. This is due to the prevision of the resources and their effect to those decisions. That is, the interlocutory decision involves interlocutory appeal only in the devolved effect, allowing its provisional execution, and the sentence has as recourse to appeal the double effect, remanding and suspension, which necessarily prevents its provisional execution. But it undeniably shows a paradox, because as to give effect to a measure that is based on a mere probability by a summary cognition, partial and superficial, and stop it on a decision by a court that is closer to the truth and sure, for a full and depleting cognition? It is seriously affect the principle of effectiveness. Therefore, starting from this ineffectiveness, sought to defend the solution of this problem with the approval of the bill n. º 3.605/2004 or the new Code of Civil Procedure project that modifies the general rule the effects of appeal. That is, remanding and suspensive, as to merely remanding effect to and thereby enable the provisional execution of the judgment of the court of the first degree of jurisdiction, giving effectiveness and enhancing the decision of the magistrate, making a fair distribution of time in the process and better guaranteed principle of access to justice

A objetivação do controle concreto de constitucionalidade nas decisões do Supremo Tribunal Federal

The independence of the United States and the revolutions that emerged in Europe in the eighteenth century led to the birth of the written constitution, with a mission to limit the power of the State and to ensure fundamental rights to citizens. Thus, the Constitution has become the norm and ultimate founding of the State. Because of this superiority felt the need to protect her, emerging from that constitutional jurisdiction, taking control of constitutionality of provisions his main instrument. In Brazil, the constitutionality control began with the Constitution of 1891, when "imported" the American model, which is named after incidental diffuse model of judicial review. Indeed, allowed that any judge or court could declare the unconstitutionality of the law or normative act in a concrete case. However, the Brazilian Constituent did not bring the U.S. Institute of stare decisis, by which the precedents of higher courts eventually link the below. Because of this lack, each tribunal Brazilian freely decide about the constitutionality of a rule, so that the decision took effect only between the parties to the dispute. This prompted the emergence of conflicting decisions between judicantes organs, which ultimately undermine legal certainty and the image of the judiciary. As a solution to the problem, was incorporated from the 1934 Constitution to rule that the Senate would suspend the law declared unconstitutional by the Supreme Court. With the introduction of abstract control of constitutionality, since 1965, the Supreme Court went on to also have the power to declare the invalidity of the provision unconstitutional, effectively against all without the need for the participation of the Senate. However, it remained the view that in case the Supreme Court declared the unconstitutionality of the fuzzy control law by the Senate would continue with the competence to suspend the law unconstitutional, thus the decision of the Praetorium Exalted restricted parties. The 1988 Constitution strengthened the abstract control expanding legitimized the Declaratory Action of Unconstitutionality and creating new mechanisms of abstract control. Adding to this, the Constitutional Amendment. No. 45/2004 brought the requirement of general repercussion and created the Office of Binding Precedent, both to be applied by the Supreme Court judgments in individual cases, thus causing an approximation between the control abstract and concrete constitutional. Saw themselves so that the Supreme Court, to be the guardian of the Constitution, its action should be directed to the trial of issues of public interest. In this new reality, it becomes more necessary the participation of the Senate to the law declared unconstitutional in fuzzy control by the Supreme Court can reach everyone, because such an interpretation has become obsolete. So, to adapt it to this reality, such a rule must be read in the sense that the Senate give publicity to the law declared unconstitutional by the Supreme Court, since mutated constitutional