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Legal certainty: non-retroactivity of judicial decisions harmful to taxpayers

Tax law

This book presents a collection of articles written by notable jurists dedicated to Tax Law and deals with an extremely relevant topic: legal certainty. The plan for this work has two levels. The first has a constitutional character and takes care of the institutes of mass application of the law (binding precedents, STF decisions with general repercussion and the technique of repetitive appeals in the STJ). These judicial rules are treated by the authors together with the principles of non-retroactivity of these decisions when they are offensive to the taxpayer's rights and guarantees. The second level encompasses work in some way related to the National Tax Code, which is a complementary law to the Constitution, such as that relating to ICMS and Income Tax, deserving the same prominence that they assume in the daily lives of lawyers and judges.

Work item:

National Tax System and principle of legality, Eduardo Maneira, p. 381-402.

https://www.travessa.com.br/seguranca-juridica-irretroatividade-das-decisoes-judiciais-prejudiciais-aos-contribuintes-1-ed-2013/artigo/0a4b355e-b02c-4daa-96b7-6449cd493450

Legal certainty: non-retroactivity of judicial decisions harmful to taxpayers

Authors

Co-authorship: Dr. Eduardo Maneira




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