ETDs @PUC-Rio
| Título: | THE CONSTITUTIONALITY REVIEW OF TRIBUTARY MATRIX RULE INCIDENCE: THE STJ UNDERSTANDING ABOUT THE EFFECTS OF UNCONSTITUTIONALITY DECLARED BY THE SUPREME COURT AND THE (IM)POSSIBILITY TO REOPENING THE TIME FOR RECOVERY TAX OVERPAYMENT | ||||||||||||
| Autor: |
ANTONIO AUGUSTO BONA ALVES |
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| Colaborador(es): |
ADRIAN VARJAO SGARBI - Orientador |
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| Catalogação: | 28/JUL/2015 | Língua(s): | PORTUGUESE - BRAZIL |
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| Tipo: | TEXT | Subtipo: | THESIS | ||||||||||
| Notas: |
[pt] Todos os dados constantes dos documentos são de inteira responsabilidade de seus autores. Os dados utilizados nas descrições dos documentos estão em conformidade com os sistemas da administração da PUC-Rio. [en] All data contained in the documents are the sole responsibility of the authors. The data used in the descriptions of the documents are in conformity with the systems of the administration of PUC-Rio. |
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| Referência(s): |
[pt] https://www.maxwell.vrac.puc-rio.br/projetosEspeciais/ETDs/consultas/conteudo.php?strSecao=resultado&nrSeq=24979&idi=1 [en] https://www.maxwell.vrac.puc-rio.br/projetosEspeciais/ETDs/consultas/conteudo.php?strSecao=resultado&nrSeq=24979&idi=2 |
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| DOI: | https://doi.org/10.17771/PUCRio.acad.24979 | ||||||||||||
| Resumo: | |||||||||||||
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This dissertation aims at understanding the Abstract and Concentrate
Constitutionality Review performed by the Supreme Court in DAU (Direct Action
of Unconstitutionality) and DAC (Declaratory Action of Constitutionality) over
the Matrix Rule Incidence (MRI), as a general e abstract legal norm, as well, this
kind of Judicial Review effects over tax legal relationships founded by the norm
under judicial control. Specifying, it ll deal the influences of unconstitutionality
declaration decisions over the MRI in DAU and DAC, and how it reflects over the
tax credits deconstitutions by the Restitution of Overpaid Tax action. For this
purpose it is necessary to understand, supported by the norm theory, the effects of
the rules of invalidity over the time.
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