Certain Notes about the Temporal Limitation of Judicial Decisions on Tax Matters from Constitucional Courts

Authors

  • Fernando Aurelio Zilveti
  • Fabiana Carsoni Fernandes

DOI:

https://doi.org/10.46801/2595-6280.51.18.2022.2235

Keywords:

temporal limitation of judicial decisions, retroactivity, prospectivity, equalty

Abstract

This article brings some tax law notes regarding the temporal limitation of judicial decisions. This article aims to demostrate how some European Constitucional Courts, North American Supreme Court and Brazilian Supreme Court deal with the retroactive or prospective effects of its decisions, notably those regarding tax controversy, and with its impacts on equalty. This work also explores whether the temporal limitation of judicial decisions represents judicial interference in parliament activity.

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Published

2022-08-23

How to Cite

Zilveti, F. A., & Fernandes, F. C. (2022). Certain Notes about the Temporal Limitation of Judicial Decisions on Tax Matters from Constitucional Courts. Revista Direito Tributário Atual, (51), 450–483. https://doi.org/10.46801/2595-6280.51.18.2022.2235

Issue

No. 51 (2022)

Section

Doutrina Nacional (Not Peer Reviewed)

License

Copyright (c) 2022 Fernando Aurelio Zilveti, Fabiana Carsoni Fernandes

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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