O princípio da segurança jurídica como limitador do poder de tributar do Estado brasileiro e a proteção aos direitos fundamentais
Resumo
O presente artigo tem por objetivo o estudo do princípio da segurança jurídica, sob o viés da certeza do direito, como forma de limitação ao poder de tributar do estado brasileiro e de proteção aos direitos fundamentais. Ante os vários conteúdos que podem ser depreendidos do princípio da segurança jurídica, a pesquisa em tela procurou dar um enfoque ao conteúdo da certeza do direito, que se perfectibiliza por meio da aplicação dos princípios constitucionais tributários da legalidade, da irretroatividade e da anterioridade. Por meio de pesquisa doutrinária e jurisprudencial, com relação ao princípio da legalidade, observou-se que a edição de Medidas Provisórias, em matéria tributária, além de violar o mencionado princípio, traz insegurança jurídica aos contribuintes. No que tange ao princípio da irretroatividade, verificou-se que a aplicação da Súmula nº 584, do Supremo Tribunal Federal, ofende sobremaneira o princípio da irretroatividade, trazendo insegurança jurídica aos contribuintes. Por fim, no que atine ao princípio da anterioridade, constatou-se que a prorrogação de tributos, sem a observância do princípio em comento, causa, igualmente, enorme insegurança jurídica aos contribuintes. Nessa conjuntura, procurou-se demonstrar a importância do estudo do princípio da segurança jurídica sob o viés da certeza do direito para a efetiva defesa dos contribuintes, haja vista que estes necessitam planejar e organizar sua vida financeira de acordo com os tributos previstos em lei, sabedores de que tais leis não atingirão fatos passados e que será observado o lapso temporal estipulado na Constituição Federal para o início da eficácia dessas leis.
Palavras-chave: Poder de tributar. Direitos fundamentais. Princípios. Segurança jurídica. Certeza do direito.
THE PRINCIPLE OF LEGAL SECURITY AS LIMITING TO THE TAXING POWER OF THE BRAZILIAN STATE AND THE PROTECTION OF FUNDAMENTAL RIGHTS
ABSTRACT
This article aims to study the principle of legal security, under the bias of legal certainty, as a way of limiting the taxing power of the Brazilian state and the protection of fundamental rights. In view of the various contents that can be gathered from the principle of legal security, the research sought to provide a focus on the content of legal certainty, which perfects itself through the application of constitutional principles of taxation of legality, non-retroactivity and precedence. By way of doctrinal and jurisprudential research, regarding the principle of legality, it was observed that the issue of Provisional Measures, concerning tax matters, in addition to violating the mentioned principle, brings legal uncertainty to taxpayers. With respect to the principle of non-retroactivity, it was found that the application of Summula No. 584, the Supreme Court, greatly offends the principle of non-retroactivity, bringing legal uncertainty to taxpayers. Finally, as to the principle of precedence, it was found that the extension of taxes, without the observance of the principle under discussion, causes, likewise, enormous legal uncertainty to taxpayers. In this conjuncture, we tried to demonstrate the importance of studying the principle of legal security under the bias of legal certainty for the effective defence of taxpayers, given that they need to plan and organize their financial lives according to the taxes provided by law, knowing that such laws do not reach past events and will be subject to the time lapse stipulated in the Federal Constitution to the beginning of the effectiveness of these laws.
Keywords: Taxing power. Fundamental rights. Principles. Legal security. Legal certainty.
Data de submissão: 28/01/2015
Data de aceitação: 12/05/2015
Palavras-chave: Poder de tributar. Direitos fundamentais. Princípios. Segurança jurídica. Certeza do direito.
THE PRINCIPLE OF LEGAL SECURITY AS LIMITING TO THE TAXING POWER OF THE BRAZILIAN STATE AND THE PROTECTION OF FUNDAMENTAL RIGHTS
ABSTRACT
This article aims to study the principle of legal security, under the bias of legal certainty, as a way of limiting the taxing power of the Brazilian state and the protection of fundamental rights. In view of the various contents that can be gathered from the principle of legal security, the research sought to provide a focus on the content of legal certainty, which perfects itself through the application of constitutional principles of taxation of legality, non-retroactivity and precedence. By way of doctrinal and jurisprudential research, regarding the principle of legality, it was observed that the issue of Provisional Measures, concerning tax matters, in addition to violating the mentioned principle, brings legal uncertainty to taxpayers. With respect to the principle of non-retroactivity, it was found that the application of Summula No. 584, the Supreme Court, greatly offends the principle of non-retroactivity, bringing legal uncertainty to taxpayers. Finally, as to the principle of precedence, it was found that the extension of taxes, without the observance of the principle under discussion, causes, likewise, enormous legal uncertainty to taxpayers. In this conjuncture, we tried to demonstrate the importance of studying the principle of legal security under the bias of legal certainty for the effective defence of taxpayers, given that they need to plan and organize their financial lives according to the taxes provided by law, knowing that such laws do not reach past events and will be subject to the time lapse stipulated in the Federal Constitution to the beginning of the effectiveness of these laws.
Keywords: Taxing power. Fundamental rights. Principles. Legal security. Legal certainty.
Data de submissão: 28/01/2015
Data de aceitação: 12/05/2015