THE MATRIX-RULE TO MODULATE THE TEMPORAL EFFECTS OF UNCONSTITUTIONALITY DECISIONS IN THE AREA OF TAX LAW

Abstract

The article intends to set up a matrix-rule to modulate the temporal effects of unconstitutionality decisions in the area of tax law. This paper entails studies about models of judicial review and proportionality principle, to finally, understand the basis of the institute of modulate temporal effects, to apply this technique when there is a decision about the unconstitutionality of tax rule and about the unconstitutionality of tax relief. Upon the achieved result it is an structural rule that establishes the hypothesis of a fact that only occurs after the application of the principle of proportionality in its three dimensions (adequacy, necessity and proportionality stricto sensu) and whose consequence is the modification of the normative command that declares the unconstitutionality of the law or normative act of the Public Power.