Modulação temporal de efeitos em matéria tributária: uma análise sobre a segurança jurídica

Abstract

In this work we faced the problem of legal certainty in the modulation of effects on tax matters, in respect of which there is a blatant and affront to the constitutional principles enshrined, being explicit or implicit, of the citizen taxpayer. Analyzed aspects of legal certainty, as the control of constitutionality it is important to maintain constitutional supremacy, and consequently legal certainty. Heed to the requirements of the modulation effects in art. 27 of the law 9868/99, which brought in their wake, the terms indefinite and comprehensive, exceptional interest social and legal security, which end up transforming the legal landscape excessively inconsistent. The first time we tried to outline in the best way and correlating with the fundamental rights of the individual. In the second part outlined the expectations of the control of constitutionality, and of the main points of the modulation effects in time. In the third part it has been demonstrated how it is difficult to reconcile the mechanism of the modulation of effects, and that is legal certainty, which should always be used in favor of the taxpayer, will be undermined, if module, the effects in the decision to tax against the wishes of the taxpayer. For both, the methodology used is literature review, study of standards and legislation related to the theme.