<p>The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.</p><p>It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses. The worse scenario for the taxpayer is if he or she goes bankrupt due to the rejected request.</p><p>The tax assessment regulations forming the basis for the postponement of payment of tax regulations are considered disputable, which has brought the matter to the fore. When ap-plying for reassessment or making an appeal, the question arises whether the tax in process should be submitted before the matter has been settled. The regulations of chapter 23 sec-tion 7 of the payment of Tax Act stipulate that the obligation to submit taxes remains re-gardless of its disputability. The only way the taxpayer can avoid having to submit taxes be-forehand is to apply for postponement of payment of the tax. When the application for postponement of payment of tax has reached the Tax Authority it is treated separately from the underlying tax assessment matter. However, the outcome of the postponement of payment of tax matter depends on the prerequisites on which the tax assessment is based.</p><p>This thesis is based on the regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. The section stipulates that postponement of payment of tax may be granted in matters where the outcome of an ongoing tax assessment process may be uncertain, or where it may lead to considerable damage or else appear unreasonable to submit taxes. The founda-tions for judgment are very vaguely worded, which creates room for subjective interpreta-tions, and moreover, it means that judicial authorities must fill up the prerequisites with their judgments. Unclear bases for judgment limit taxpayers’ demands for predictable taxa-tion, and the risk both local tax offices and the Tax Authority and administrative courts make different assessments is great.</p><p>When the Tax Authority and the administrative courts treat claims for postponement of payment of tax, legal rights must always be considered. There are often deficiencies in the handling of the matters, which impair the taxpayers’ legal rights. The matters should be suf-ficiently investigated and the decisions motivated in a satisfactory manner. Moreover, the handling of claims for postponement of payment of tax should be objective, and decisions made with consideration to the consequences of the ruling.</p><p>As things are at present, it takes a considerable amount of time for the courts to investigate the underlying tax assessment, which means the consequences of not being granted a post-ponement of payment of tax are so much the graver. This also means that the taxpayer is forced to live a long time in financial and psychological uncertainty. One suggestion of how to come to terms with this problem is to increase specialization in the administrative courts.</p><p>The lack of clearly worded legal texts, preparatory work and practice leads to predictability being impaired for the individual and create difficulties for the Tax Authority and the ad-ministrative courts. From a legal rights perspective, more generous regulations regarding postponement of payment of tax should be introduced. One suggestion is to turn the main regulation of chapter 23 section 7 of the payment of Tax Act around. Postponement of payment of tax would then be granted unless particular reasons for its denial exist. An al-ternative to this suggestion may be to leave the main regulation in its current wording and have the exception regulations of chapter 17 section 2 of the payment of Tax Act grant postponement of payment of tax, unless particular reasons hindering this exist. In such a case of denying postponement of payment of tax the reasons for denial should be speci-fied.</p> / <p>I uppsatsen undersöks om rättssäkerheten upprätthålls vid tillämpningen av anståndsbe-stämmelserna i 17 kap. 2 § p. 2-3 SBL. Samt hur utformningen av bestämmelserna förhåller sig till kraven på rättssäkerhet.</p><p>Det har ifrågasatts om anståndsbestämmelserna är förenliga med rättssäkerhetens krav. Detta följer av att en skattskyldig naturligtvis inte vill betala skatt som denne anser är felak-tig och som inte ännu har hunnits prövats av en oberoende instans. Avslås en anståndsbe-gäran kan detta få stora ekonomiska konsekvenser för den skattskyldige. I värsta fall riske-rar den skattskyldige att försättas i konkurs.</p><p>Anledningen till att anståndsbestämmelserna uppkommer är att det underliggande taxe-ringsbeslutet som ligger till grund för dessa är tvistigt. Vid en begäran avseende ompröv-ning eller överklagan uppstår frågan huruvida den berörda skatten som är under process skall betalas innan ärendet är avgjort. Enligt huvudregeln i 23 kap. 7 § SBL stadgas det att skyldigheten att erlägga skatt består oavsett om den är tvistig. Den utväg som återstår för den skattskyldige att slippa att betala skatten innan beslutet vunnit laga kraft är att begära anstånd med betalningen av skatten. När begäran om anstånd inkommit till Skatteverket blir detta ett ärende som hanteras separat från den underliggande taxeringsfrågan, dock är utgången av anståndsärendet beroende av de rekvisit som ligger till grund för taxering.</p><p>Uppsatsens inriktning syftar till reglerna i 17 kap. 2 § p. 2-3 SBL. I paragrafen stadgas att anstånd kan ges i fall, där utgången i en pågående skatteprocess är tveksam eller där det kan medföra betydande skadeverkningar eller annars framstå som oskäligt att betala skatten. Dessa bedömningsgrunder är som synes mycket vagt utformade, vilket skapar utrymme för subjektiva tolkningar och dessutom innebär detta att de rättstillämpande instanserna måste fylla ut rekvisiten med sina bedömningar. Oklara grunder för bedömning medför att de skattskyldigas krav på en förutsebar beskattning inskränks, dessutom är risken för olikfor-mig bedömning mellan både lokala Skatteverkskontor samt mellan Skatteverket och för-valtningsdomstolarna stor.</p><p>I behandlingen av anståndsärendet hos Skatteverket och förvaltningsdomstolarna finns det flera rättssäkerhetsaspekter som bör uppfyllas. I flera av dess finns brister i handläggningen som gör att den skattskyldiges rättssäkerhet kan komma att begränsas. Ärendet skall utre-das tillräcklig och när beslut lämnas skall detta motiveras för den skattskyldige på ett till-fredsställande sätt. Dessutom bör hanteringen av anståndsärendet skötas objektivt och hän-syn till konsekvenserna av beslutet bör beaktas.</p><p>I nuläget är handläggningstiderna för att få den underliggande taxeringsfrågan utredd av domstolarna mycket lång, vilket innebär att konsekvenserna av att inte få anstånd med be-talning av skatten blir ännu större. Det innebär att den skattskyldige under lång tid tvingas leva i både ekonomisk och psykologisk ovisshet. Ett förslag för att komma till rätta med problemet är att en ökad specialisering inom förvaltningsdomstolarna sker.</p><p>Bristen på klar lagtext, förarbeten och praxis leder till att förutsebarheten inskränks för den enskilde samt svårigheter för Skatteverket och domstolarna vid lagtillämpning. Ur rättssä-kerhetssynpunkt bör generösare bestämmelser angående anstånd med betalning av skatt in-föras. Ett förslag är att vända på huvudregeln i 23 kap. 7 § SBL. Anstånd skulle då som hu-vudregel medges. Om det däremot föreligger särskilda skäl skall den skattskyldige nekas an-stånd. Ett alternativ till detta förslag skulle vara att huvudregeln står kvar i nuvarande ut-formning, men att undantagsreglerna i 17 kap. 2 § SBL regelmässigt medger anstånd om inte särskilda skäl talar emot detta. I ett sådant anståndsavslag skall skälen som ligger till grund för beslutet preciseras.</p>

De grundläggande värdena för statsförvaltningen är demokrati, rättssäkerhet och effektivitet. I denna studie undersöks det hur rättssäkerhet och effektivitet förmedlas på Skatteverket, hur tjänstemännen på Skatteverket hanterar dessa krav och i vilka situationer det kan uppstå att tjänstemännen måste prioritera mellan dessa krav. I kapitlet den offentliga förvaltningen och tjänstemännen redogörs det för den teori och den tidigare forskning som använts i denna studie. Den teori som använts är Max Webers teori om byråkrati och tjänstemän. I den tidigare forskningen beskrivs det hur kraven på rättssäkerhet och effektivitet behandlas inom statsförvaltningen och det redogörs för två reformer som genomförts inom den offentliga förvaltningen de senaste årtionden. Resultaten av studien visar att kraven i störst utsträckning förmedlas på möten och att tjänstemännen har sin utbildning till hjälp för att hantera kraven. De situationer som uppstår där tjänstemännen måste prioritera är vid masshantering, användningen av mallar och vid jakten på tillfredsställande statistik. Sammanfattningsvis kan det konstateras att rättssäkerheten förutsätts vara något som tjänstemännen har med sig från utbildning och något som de automatiskt går in i i och med sin anställning. Effektiviteten är däremot något som måste läras ut, eller snarare pressas fram. / The fundamental values of the public administration are democracy, legal security and efficiency. This study examines how legal security and efficiency is mediated by the swedish tax agency, how the civil servants handle these demands and in which situations the civil servants must prioritize between these demands. In the chapter The public administration and the civil servants account is given for the theory and the previous research this study utilizes. The applied theory is Max Webers theory on bureaucracyand civil servants. Previous research depicts how the demands on legal security and efficiency are treated by the public administration and gives account for two reforms which have been implemented by the public administration during the last decades. The results of the study shows that the demands are mostly intermediated during meetings and that the civil servants have their education to help handle the demands. The situations in which the civil servants need to prioritize are in the usage of templates, mass handling and when looking for satisfactory statistics. In conclusion it can be stated that the legal security is assumed to be something the civil servants bring with them from their education and something they automatically apply due to their education. Efficiency, on the other hand, is something that needs to be taught, or rather, forced.

La critique de la qualité rédactionnelle des textes législatifs s’est intensifiée depuis la fin des années quatre-vingt. Dans de nombreux systèmes juridiques nationaux comme dans l’ordre juridique de l’Union européenne, la doctrine et les pouvoirs publics ne cessent de déplorer la perte de normativité, le pointillisme, le manque de clarté des énoncés législatifs. En particulier, la sécurité juridique s’en trouve menacée, l’effectivité de la loi passablement affaiblie et l’égalité des citoyens devant la loi compromise. L’approche comparée, justifiée par l’étroite imbrication du système juridique français et du système juridique de l’Union européenne en matière normative, vise à apporter un éclairage nouveau et plus global sur les moyens de remédier à ce problème récurrent. La première voie d’amélioration est celle de la rénovation de l’ensemble des techniques, des méthodes, des procédures concourant à l’élaboration des textes législatifs. Cette préoccupation trouve d’ailleurs un écho favorable auprès des juges français et européen qui se réservent la possibilité de sanctionner, sur le fondement d’une argumentation juridique similaire, les malfaçons rédactionnelles nuisant à la compréhension des textes. La seconde voie d’amélioration, complémentaire, est celle de la clarification de la législation existante. Parce que l’accès matériel et intellectuel à cette dernière devient de plus en plus complexe, sont envisagées sa codification et, le cas échéant, sa révision selon un processus itératif. Ainsi, l’étude comparée des expériences française et européenne dessine les traits d’un modèle pour mieux rédiger les textes législatifs, lequel se développe bien au-delà des deux systèmes juridiques. Il n’est toutefois pas exempt de certaines contradictions, insuffisances et écueils, si bien qu’une réflexion commune sur les causes profondes de la dégradation de la qualité rédactionnelle des textes législatifs doit encore être menée. / The criticism of the quality of drafting of legislation has been increasing since the 1980s. In many national legal systems as in the legal order of the European Union, authors and public authorities never stop denouncing the loss of normativity, the punctiliousness and the lack of clarity of legislation statement. In particular, the legal security is threatened, the effectiveness of the law is weakened and the equality of citizens before the law is compromised. The comparative study, justified by the close interlinking of the French legal system and that of the European Union, aims to provide a new and more global perspective on ways to address this recurring problem. The first means of improvement is the reform of all the techniques, methods and procedures that contribute to the preparation of legislation. This approach also finds a favorable response from the French and European judges, who reserve the right to sanction on the basis of similar legal arguments, the writing defects that affect the understanding of texts. The second, complementary, means of improvement is the clarification of existing legislation. As the material and intellectual access to it is becoming more and more complicated, its codification and, if required, its revision within the framework of an iterative process are being contemplated. Thus, the comparative study of French and European Union experiences outlines a model to better draft the legislation, which grows beyond the two legal systems. It is, however, not free of contradictions, deficiencies and pitfalls, therefore a Europe-wide reflexion on the underlying causes of the degradation of the quality of drafting of legislation needs to be undertaken

A dissertação aborda a evolução doutrinária e a identificação das Funções do Estado, entendidas estas como o meio para o atingimento dos fins do Estado; bem como a especificidade de cada uma das funções identificadas. Como premissa inicial se apresentam as Funções do Estado e a racionalidade inerente à divisão sugerida, identificando-se seis funções, a saber: administrativa, jurisdicional, governamental, legislativa, moderadora e controladora. A seguir explora especificamente a função de controle de constitucionalidade e as opções institucionais de controle separado, com a instituição do Tribunal Constitucional, ou cumulado, com a fusão das funções jurisdicional e de controle no Poder Judiciário; as respectivas origens, justificativas e fundamentos. Os efeitos de cada uma das opções institucionais (controle de constitucionalidade cumulado ou separado) serão a abordagem principal, especialmente os problemas decorrentes da opção de controle cumulado de constitucionalidade e seus reflexos na segurança jurídica e no Estado Democrático de Direito. Por fim, será abordada a mitigação dos problemas do controle cumulado de constitucionalidade através da adoção da técnica dos precedentes. / The essay discusses the doctrinal evolution and the identification of State Functions, understood as the means to achieve the ends of the State; also the specificity of each of the functions identified. As an initial premise the functions of the State and the inherent rationality of the suggested division are presented, identifying six functions: administrative, jurisdictional, governmental, legislative, moderating and controlling. The following specifically discusses the constitutional control function and the institutional options for separate control, with the establishment of the Constitutional Court, or cumulated, with the merger of the jurisdictional and control functions in the Judiciary Power; the respective origins, justifications and fundamentals. The effects from each of the institutional options (cumulative or separate constitutional control) will be the main approach, especially the problems arising from the option of cumulative control of constitutionality and its effects on legal certainty and the Democratic State of Law. Finally, it will be approached the mitigation of the problems of the cumulated control of constitutionality through the adoption of the precedent technique.

A dissertação aborda a evolução doutrinária e a identificação das Funções do Estado, entendidas estas como o meio para o atingimento dos fins do Estado; bem como a especificidade de cada uma das funções identificadas. Como premissa inicial se apresentam as Funções do Estado e a racionalidade inerente à divisão sugerida, identificando-se seis funções, a saber: administrativa, jurisdicional, governamental, legislativa, moderadora e controladora. A seguir explora especificamente a função de controle de constitucionalidade e as opções institucionais de controle separado, com a instituição do Tribunal Constitucional, ou cumulado, com a fusão das funções jurisdicional e de controle no Poder Judiciário; as respectivas origens, justificativas e fundamentos. Os efeitos de cada uma das opções institucionais (controle de constitucionalidade cumulado ou separado) serão a abordagem principal, especialmente os problemas decorrentes da opção de controle cumulado de constitucionalidade e seus reflexos na segurança jurídica e no Estado Democrático de Direito. Por fim, será abordada a mitigação dos problemas do controle cumulado de constitucionalidade através da adoção da técnica dos precedentes. / The essay discusses the doctrinal evolution and the identification of State Functions, understood as the means to achieve the ends of the State; also the specificity of each of the functions identified. As an initial premise the functions of the State and the inherent rationality of the suggested division are presented, identifying six functions: administrative, jurisdictional, governmental, legislative, moderating and controlling. The following specifically discusses the constitutional control function and the institutional options for separate control, with the establishment of the Constitutional Court, or cumulated, with the merger of the jurisdictional and control functions in the Judiciary Power; the respective origins, justifications and fundamentals. The effects from each of the institutional options (cumulative or separate constitutional control) will be the main approach, especially the problems arising from the option of cumulative control of constitutionality and its effects on legal certainty and the Democratic State of Law. Finally, it will be approached the mitigation of the problems of the cumulated control of constitutionality through the adoption of the precedent technique.

<p>The values politicians relate with public administration are likely to affect the way that they want the public administration to be organised. The purpose of this study is therefore to examine which values Swedish parliamentary parties relate with public administration and more particularly how they emphasise these values.</p><p>The study is conducted as an analysis of theoretically relevant bills that the government party and the parliamentary parties have introduced to the Riksdag, and reports and statements of opinion from the parliamentary committees. The documents are from the Riksdag´s sessions from 2000/01 to 2005/06. After examining the documents the conclusion can be drawn that the value that is most emphasised during the period is legal security. This might mean that legal security will have more influence on the decisions taken about the organisation of Swedish public administration.</p>

O presente ensaio acadêmico tem por escopo desenvolver tema interdisciplinar envolvendo a repercussão do princípio constitucional da segurança jurídica sobre a dinâmica da relação jurídico-tributária, bem como verificar se a jurisdição do Supremo Tribunal Federal, hoje revestida de mecanismos diretos de imposição do entendimento sedimentado às instâncias inferiores, cumpre adequadamente a função de garantir a certeza e a previsibilidade necessárias aos contribuintes. Para tanto, além de aprofundar o estudo do princípio da segurança jurídica, o ensaio perfaz a estrutura da obrigação tributária e as condições impostas ao procedimento administrativo fiscal, até desaguar nas características do exercício da jurisdição pelo Excelso Pretório. Ao final, propõe-se um roteiro metódico a ser adotado pelo STF nas hipóteses em que suas decisões possam violar a segurança jurídica dos contribuintes. / Legal security is a judgment ongoing concern, and requires some predictability in all moments of law construction: in its development by the Legislative, in the administrative and the Judiciary. The concept of legal security, however, has been reinterpreted because of the liberal state ideas that have been left behind by the Constitutional State. The present study investigates whether the Brazilian Federal Constitution with its new mechanisms (binding docket, general repercussion, and binding effect, abstrativization of the diffuse control) provides legal security, according to this its current concept. In conclusion, after a dialectical and hypothetical-deductive analysis, that these institutes play this role, not only in the strict legality meaning but also respecting the value justice. Despite of the rational character, because they impose decisions to the administration and the Judiciary and generate uniform judgments, but more automatic, they are also able to provide relativization of absolute predictability in favor of \"fair\" value when necessary to achieve a constitutionally guaranteed right.

Made available in DSpace on 2016-04-26T20:19:28Z (GMT). No. of bitstreams: 1 Daniela Moreira Campanelli.pdf: 1446942 bytes, checksum: 33db31d88a4da3c7efb58d04883b4af2 (MD5) Previous issue date: 2010-10-15 / The topic chosen for this scientific research is Unilaterally Granted State Tax Incentives and Legal Security, a topic that came to our attention due to the number of tax incentives granted and revoked by the government, without any criterion, thereby generating legal instability and a lack of legal security. Because the topic tax incentives is very broad, we have chosen to broach the unilateral state tax incentives that unleashed the so-called tax war among States, especially those related to VAT value-added tax. Thus, in the first chapter, we present the introductory concepts needed to study the proposed topic, such as the legal, constitutional and tax systems, principles, the function of rights and tax competence. In the second chapter, we analyze the principle of legal security, from its inception through to its identification in legal dimensions. In the third chapter, we introduce the topic of tax incentives, picking the points we judge are necessary for advancing our thesis, making no claim of its being an exhaustive study as such an undertaking on tax incentives would imply a voluminous study, which is certainly not our objective. We therefore analyze the non-taxation purpose of this tax, as a tool of state intervention in the economy, continuing with an analysis of what can be understood to be tax incentives in the light of Complementary Law No. 101, dated 2000. Immediately following this, we differentiate between tax incentives and financial incentives, and we analyze the constitutional limits for granting incentives so that they are not considered privilege or favor, ending with a discussion on tax incentives, described by the Complementary Law as renunciation of income . In the fourth chapter, we turn our attention to the object of this work, consistent with an analysis of the lack of security and the uncertainty generated under the local legal scenario when States grant and establish their tax incentives. In the fifth chapter, we make some reflections on a new method for granting state tax incentives, finalizing this study with an independent chapter bringing together all the conclusions reached throughout the thesis / O tema escolhido para a presente pesquisa científica foi Incentivos tributários estaduais concedidos unilateralmente e segurança jurídica, que nos chamou a atenção dada a quantidade de incentivos fiscais concedidos e revogados, sem qualquer critério, pelo Poder Público, gerando instabilidade e insegurança jurídicas. Como o tema incentivos fiscais é muito amplo, optamos por abordar os incentivos fiscais estaduais concedidos unilateralmente, notadamente os de ICMS, que desencadearam a chamada guerra fiscal entre os Estados. Assim, tratamos no capítulo primeiro das noções introdutórias e necessárias ao estudo do tema proposto, como sistema jurídico, constitucional e tributário, princípios, funções do direito e competência tributária. No capítulo segundo, analisamos o princípio da segurança jurídica, desde sua construção até a sua identificação nas dimensões jurídicas. No terceiro capítulo, introduzimos o tema dos incentivos fiscais, pinçando os pontos que julgamos necessários ao deslinde do trabalho, sem a qualquer pretensão de esgotá-lo, até porque um trabalho apenas sobre incentivos fiscais implicaria volumes e volumes de estudos, o que não é, por certo, nosso objetivo. Assim, examinamos a finalidade extrafiscal do tributo, enquanto instrumento de intervenção do Estado na economia, passando à verificação do que se pode entender como incentivos fiscais , à luz do disposto na Lei Complementar n.º 101, de 2000. Ato contínuo, distinguimos os incentivos tributários dos financeiros, analisamos os limites constitucionais à concessão dos incentivos, para que não sejam encarados como privilégio ou favor, discorrendo, ao final, sobre os incentivos fiscais tributários, a que a referida lei complementar designa como renúncia de receita . No quarto capítulo, voltamos a atenção para o objeto deste trabalho, consistente na análise da insegurança e incerteza geradas pelo cenário legal atual para concessão e fixação dos incentivos fiscais pelos Estados. No quinto capítulo tecemos algumas reflexões sobre uma nova sistemática de concessão de incentivos fiscais estaduais e finalizamos o presente estudo com um capítulo independente, reunindo as conclusões alcançadas ao longo das páginas do trabalho

Made available in DSpace on 2016-04-26T20:20:35Z (GMT). No. of bitstreams: 1 Livia Balbino Fonseca Silva.pdf: 786171 bytes, checksum: b7ab8877361be80b69cb58c85d26824f (MD5) Previous issue date: 2011-10-25 / The Supreme Court, before the advent of the Laws 9.868/99 and 9.882/99, already used the feature of the modulation effects of their judgments, which will be addressed in this dissertation. In fact, the Judiciary introduces a number of legal norms, particularly individual and concrete, which, as a general rule, with retroact (ex tunc effect) to achieve the legislative act since its birth. This aspect has a clear relation with Time, as there are specific effects generated from the moment the normative act is conveyed to his "statement" of unconstitutionality. In this paper, we evaluate whether such feedback cannot be harmful to taxpayers in certain situations, to the extent that in many cases may violate the legal security of courts. In this sense, the rule that the effects of statement of unconstitutionality are always ex tunc makes room for its determination ex nunc or pro future, which will be examined here. Moreover, we look, beyond the concept and scope of the Principle of Legal Certainty, the concept of social interest, mentioned by Laws 9.868/99 and 9.882/99 necessary as premises for the purpose of effects restriction. Still, we discuss the changes introduced by Constitutional Amendment No. 45/04 relating to the roles granted to the Judiciary and its relationship to the material covered. In this sense, we will evaluate questions regarding the presumption of constitutionality of the rules, and whether the Judicial Power when we deal with modulation can be fitted to the acting of the positive legislator and whether the effects of the decisions of unconstitutionality have constitutive or declaratory character. Finally, we evaluate the concepts of existence, validity, term and effectiveness and its link mainly, of the last criterion (effectiveness) with the theme / O Supremo Tribunal Federal, antes do advento das Leis nos 9.868/99 e 9.882/99, já se utilizava do recurso da modulação de efeitos de suas decisões judiciais, o que será por nós abordado. De fato, o Poder Judiciário introduz diversas normas jurídicas, especialmente, individuais e concretas, as quais, como regra geral, retroagem (efeitos ex tunc) para o fim de atingir o ato normativo desde o seu nascedouro. Tal aspecto possui nítida relação com o Tempo, pois há efeitos concretos gerados a partir do momento em que veiculado o ato normativo até a sua declaração de inconstitucionalidade. No presente trabalho, avaliaremos se tal retroação não pode ser perniciosa aos contribuintes em certas situações, na medida em que, em muitos casos, poderá violar a Segurança Jurídica dos jurisdicionados. Nesse sentido, a regra de que os efeitos da declaração de inconstitucionalidade são sempre ex tunc cede espaço para a sua determinação ex nunc ou pro futuro, o que será examinado. Ademais, analisaremos, além do conceito e extensão do Princípio da Segurança Jurídica, o conceito de interesse social, mencionados pelas Leis nos 9.868/99 e 9.882/99 como premissas necessárias para a aplicação da restrição de efeitos. Ainda, abordaremos as alterações promovidas pela Emenda Constitucional n. 45/04 relativas às atribuições outorgadas ao Poder Judiciário e sua relação com a matéria estudada. Nesse sentido, avaliaremos questão relacionada à presunção de constitucionalidade das normas, bem como se a atuação do Poder Judiciário quando tratamos de modulação pode se equipar à atuação de legislador positivo e se os efeitos das decisões de inconstitucionalidade possuem caráter constitutivo ou declaratório. Por fim, avaliaremos os conceitos de existência, validade, vigência e eficácia e seu vínculo especialmente, do último critério (eficácia) com o tema proposto

Made available in DSpace on 2016-04-26T20:22:24Z (GMT). No. of bitstreams: 1 Samuel Bertolino dos Santos.pdf: 517010 bytes, checksum: d6f8ee819f74f5e284c20986fdc35b2e (MD5) Previous issue date: 2013-11-06 / Procuradoria Geral do Estado de São Paulo / The work s main objective is to investigate the existent consequences between the alterations that are verified when interpreting normative texts and the legal relations established based on understanding of past legal decision. We start from the assumption that the Law, as cultural object which is a result of human experience, is in constant evolution. Nevertheless, this fact should not be used as a reason to renounce any proposal that preserves that characteristic and aims to find mechanisms to make possible the preservation of legal situations created in the past. Therefore, we tried to keep away from methodological positions that from one side, by believing in interpreter s neutrality during cognitive process, ended up ignoring an essential aspect of legal phenomenon and that, from other side, renounced the existence of any limit to the exegesis and for this reason, resulted in inconsequent decisions. We have adopted conceptions that consider impossible to eliminate the contribution of interpreters to the structure of Law, and also care about the existence of some objective limits of exegesis whether to normative texts or jurisprudence and doctrine practice. For this reason, we understand that it is essential to investigate instruments that are capable to protect citizens, considering this characteristic of the Law. The theme of this work points to the principle of legal security, however, due to its various faces and multiple purposes can fundament not only a wish to the stability of the Law, but also justify modifications that show to be necessary. In fact, a Law that does not adapt to new social realities takes the risk of not become very effective and thus not secure. It is between these two directions to where the legal security principle points that appears the principle of confidence protection, with recent doctrine formulation, but already very well received by Brazilian law courts. This principle is destined to house legitimate expectations of citizens generated by State bodies manifestations which induce behaviours.Taking into account the uncertainties still caused by the theme, it was analysed doctrinal elaborations related to the referred principles that analyse its various manifestations, what allowed to indicate criteria for the application of the principle of confidence protection, mainly by the necessity to demonstrate that the State body manifestation for past decision was decisive of citizens behaviour that, afterwards got frustrated in the face of the new orientation. Thus, we also tried to avoid doctrinal conceptions that facing the undeniable innovative character of interpretative activity, seek justify that new orientations coming from bodies of Judicial Power and Public Administration have merely prospective effects / O objetivo principal do presente trabalho é investigar as consequências existentes entre as alterações que se verificam na interpretação dos textos normativos e as relações jurídicas estabelecidas com base no entendimento pretérito. Parte-se do pressuposto de que o Direito, como objeto cultural que é, fruto da experiência humana, encontra-se em permanente evolução. Não obstante, isso não deve servir de motivo para se renunciar a qualquer proposta que busque, preservando tal característica, encontrar mecanismos que possibilitem a preservação de situações jurídicas criadas no passado. Para tanto, procurou-se afastar posturas metodológicas que, de um lado, ao apostarem na neutralidade do intérprete no processo de compreensivo, acabaram por ignorar um aspecto essencial do fenômeno jurídico e que, de outro lado, renunciaram à existência de qualquer limite à atividade exegética e que, por isso, desembocaram em um voluntarismo inconsequente. Adota-se, desta maneira, concepções que, sem descurar da existência de alguns limites objetivos à atividade exegética, sejam os textos normativos, seja a prática jurisprudencial e doutrinária, consideram ser impossível eliminar a contribuição dos intérpretes na conformação do Direito. Por isso mesmo é que se entende essencial investigar instrumentos que, diante dessa característica do Direito, sejam capazes de servir de instrumento de proteção aos cidadãos. O tema do trabalho aponta para o princípio da segurança jurídica que, todavia, devido às suas várias faces e múltiplas finalidades, pode fundamentar não apenas uma pretensão à estabilidade do Direito, como também justificar as modificações que se fizerem necessárias. Com efeito, um Direito que não se adapta às novas realidades sociais, tem grandes chances de se tornar não efetivo e, assim, inseguro. É entre essas duas direções para as quais aponta o princípio da segurança jurídica que aparece o princípio da proteção à confiança, de formulação doutrinária mais recente, mas já acolhido pelos tribunais brasileiros, e que se destina, em síntese, a albergar legítimas expectativas dos cidadãos geradas em função de manifestações estatais indutoras de comportamentos.Tendo em vista, todavia, as incertezas que o tema ainda causa, foram analisadas elaborações doutrinárias a respeito dos referidos princípios que analisam as suas várias manifestações, o que permitiu indicar critérios para a aplicação do princípio da proteção da confiança, sobretudo, pela necessidade de demonstração de que a manifestação estatal pretérita foi determinante do comportamento dos cidadãos que, posteriormente, viram-se frustrados diante da nova orientação. Desta maneira, procurou-se afastar, também, concepções doutrinárias que, diante do inegável caráter criador da atividade interpretativa, buscam justificar que novas orientações emanadas dos órgãos do Poder Judiciário e da Administração Pública tenham efeitos meramente prospectivos