Segurança jurídica em matéria tributária enquanto direito fundamental do cidadão-contribuinte

Abstract

This study analyzes legal certainty in tax matters as a fundamental right of the taxpayer, whose theme adheres to the research area of the FDV's PPGD, in Fundamental Rights and Guarantees. The inaugural chapter seeks to categorize it as a constitutionally guaranteed fundamental right, at which point the right to security in its generic conception is presented, as well as legal security as a structuring element of the Rule of Law. In the intermediate chapter, legal tax security is studied, exposing the constitutional limits that aim to achieve it, as well as the rules set out in the National Tax Code. In the second chapter, the topic will be analyzed in the context of Latin America. Finally, the last chapter, in addition to addressing the legislation that deals with the temporal effects of declarations of unconstitutionality, analyzes cases of great legal and economic repercussion, judged by the Federal Supreme Court during the period June 2008 to December 2021, in which the Tax unconstitutionality was recognized, but its effects were modulated. The aim is to answer the specific question whether legal security remained truly prestigious or whether only economic issues were considered. The importance of the topic is not only due to its contemporaneity, the high value attributed to legal certainty in a Democratic State of Law, but also due to the novelty of the approach. To verify the hypothesis, the deductive method and bibliographic research are adopted. As a result, the hypothesis is confirmed, in the affirmative sense of legal security as a fundamental right of the citizen-taxpayer that has not been legitimately observed