Introduction to Brazilian Constitutional Tax Law System

Becho, Renato Lopes; Oliveira, Rafael Kaue Feltrim

doi:10.4236/blr.2021.123050

Cited by 3 publications

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“…The current Constitution (1988) establishes similarly in article 5, item II: "No one shall be obliged to do or refrain from doing anything except by virtue of a law" (Becho & Oliveira, 2021 (Becho & Oliveira, 2021). In this context, the art.…”

Section: Sources Of Brazilian Tax Lawmentioning

confidence: 99%

The Relevance of Jurisprudence in Tax Law: An Analysis from the Perspective of Brazilian System of Precedents

Becho,

Gutierres

2023

BLR

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In Brazil, the relevance of jurisprudence as a primary source of tax law is evidenced by the legislative changes that have taken place since the creation of the binding dockets from the Supreme Court (dockets of jurisprudence; extracts that summarize decisions from a Court, showing a stare decisis), until the edition of the Civil Procedure Code of 2015 (CPC/15), which contains, generally speaking, binding judicial precedents aiming, above all, the standardization of judicial decision as instrument to give effect to the principle of legal certainty. In this context, despite Brazilian law having roots in Civil Law, its connection with Common Law is identified by adopting the system of precedents in the Civil Procedure Code of 2015. As will be demonstrated throughout this article, however, the system of precedents in Brazil differs substantially from the system adopted by Common Law countries, especially because biding judicial decisions are so qualified from the outset, reaching this status ex lege. The main purpose of this article is to demonstrate that the binding effect attributed by the procedural rules to certain judicial decisions, with regard to tax law, implied a relevant paradigm shift in classical doctrine, which attributed a merely secondary to the jurisprudence to guide the relationship between tax authorities and taxpayer. As a bibliographical methodology, we confronted classical books to specific statutes-as the Brazilian Constitution of 1988-as well as new academic works developed. In addition, we analyzed recent Supreme Courts pronouncements that point to jurisprudence as the primary source of tax law.

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Section: Sources Of Brazilian Tax Lawmentioning

confidence: 99%

The Relevance of Jurisprudence in Tax Law: An Analysis from the Perspective of Brazilian System of Precedents

Becho,

Gutierres

2023

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A Hundred Years of Misunderstanding (?): Magna Carta and Power of the Purse

Akbey

2024

International Journal of Public Finance

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Magna Carta Libertatum was interpreted by social scientists firstly as the initial step forward transition to representative democracy; secondly, within the context of limiting the taxation authority of the king, it was considered, by public finance theorists, especially in developing countries such as Turkey, as the first document regarding the principle of "no taxation without representation" as a reflection of the power of the purse. On the other hand; in many studies until 1960s; it has been put forward that, what were limited by the Carta were not taxes, that the limiting body was "not representative", and that taxes in England have always been based on the consent factor since the 10th century (therefore, the Carta did not introduce a new practice for taxation). Furthermore, in open sources it is stated that, a word denoting tax [task or taske(n)] was used during the signation period of Carta. Surprisingly, this word does not appear anywhere in the Carta. Unfortunately, or deliberately, these studies were totally ignored in studies written after 1960s in public finance and budgeting fields of the literature in developed and developing countries. In conclusion; it is a debatable pre-assumption that Carta is the first document which limits the taxation authority, and it is an unproven assumption that it is the first written document on the power of the purse.

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Software Taxation from the Perspective of the Recent Decisions of the Brazilian Supreme Court (STF) in ADI’s 1945/MT and 5659/MG

Marzo,

Carrazza

2024

BLR

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Introduction to Brazilian Constitutional Tax Law System

Cited by 3 publications

References 5 publications

The Relevance of Jurisprudence in Tax Law: An Analysis from the Perspective of Brazilian System of Precedents

The Relevance of Jurisprudence in Tax Law: An Analysis from the Perspective of Brazilian System of Precedents

A Hundred Years of Misunderstanding (?): Magna Carta and Power of the Purse

Software Taxation from the Perspective of the Recent Decisions of the Brazilian Supreme Court (STF) in ADI’s 1945/MT and 5659/MG

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Introduction to Brazilian Constitutional Tax Law System

Cited by 3 publications

References 5 publications

The Relevance of Jurisprudence in Tax Law: An Analysis from the Perspective of Brazilian System of Precedents

The Relevance of Jurisprudence in Tax Law: An Analysis from the Perspective of Brazilian System of Precedents

A Hundred Years of Misunderstanding (?): Magna Carta and Power of the Purse

Software Taxation from the Perspective of the Recent Decisions of the Brazilian Supreme Court (STF) in ADI&#8217;s 1945/MT and 5659/MG

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Software Taxation from the Perspective of the Recent Decisions of the Brazilian Supreme Court (STF) in ADI’s 1945/MT and 5659/MG