The Protection of Trust and Warantee of Tax Collection in Modulating the Temporal Effects of the Decision by the Federal Supreme Court (STF)

Authors

  • Lucas Bevilacqua PGE/GO
  • Victor Hugo Piller Menezes

DOI:

https://doi.org/10.46801/2595-6280.56.20.2024.2476

Keywords:

safe harbour, protection of trust, budget, modulating effects, overriding

Abstract

Since the trivialization of the use of the technique of modulating the temporal effects of the decision in constitutional jurisdiction, the purpose of this essay is to rescue the legitimizing criteria for the application of such a technique (art. 27, Lei n. 9.868/1999). This essay reflects the motivation of governors when editing tax rules known to be unconstitutional, confident of future modulation when the Supreme Court decides on the merits; that being “useful unconstitutionality”. In the end, it calls for a change in the direction of jurisprudence in favor of protecting taxpayers’ trust.

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Published

2024-05-09

How to Cite

Bevilacqua, L., & Menezes, V. H. P. (2024). The Protection of Trust and Warantee of Tax Collection in Modulating the Temporal Effects of the Decision by the Federal Supreme Court (STF). Revista Direito Tributário Atual, (56), 442–452. https://doi.org/10.46801/2595-6280.56.20.2024.2476

Issue

No. 56 (2024)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2024 Lucas Bevilacqua, Victor Hugo Piller Menezes

Creative Commons License

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

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