masterThesis
A concretização do princípio da igualdade em matéria tributária por meio de sentenças aditivas
Fecha
2009-12-15Registro en:
ZARANZA FILHO, José Evandro Lacerda. A concretização do princípio da igualdade em
matéria tributária por meio de sentenças aditivas. 2009. 202 f. Dissertação (Mestrado em Constituição e Garantias de Direitos) - Universidade Federal do Rio Grande do Norte, Natal, 2009.
Autor
Zaranza Filho, José Evandro Lacerda
Resumen
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