O fenômeno do ativismo jurisdicional tem como causa a crise do direito. Uma releitura do tema a partir de uma perspectiva existencial permite concluir que sua origem assenta-se na perda do sentido da ocupação e preocupação do homem em relação ao direito. Esta crise articula-se, grosso modo, em dois níveis distintos. De um lado, pelo desgaste do modelo de racionalização contido na proposta da tripartição de poderes de Montesquieu; de outro, na perda do sentido do direito como forma de controle social no processo de incorporação da armação da técnica. Diante da anomia do legislador e do Estado aos desafios atuais em torno do direito, presencia-se, na atualidade, o aumento do ativismo jurisdicional na definição do conteúdo do direito continental. Dentro das possibilidades abertas no horizonte da experiência histórica, a evolução do direito continental permite constatar que esta se formou e perpetua-se a partir dos conceitos antagônicos de mutabilidade (em ajuste às necessidades da evolução da sociedade), mas também de segurança jurídica (representada pela norma posta). Um aumento do ativismo jurisdicional que pretenda preservar a experiência da tradição do direito continental exige que a ocupação e preocupação em torno do Direito se deem em aderência à experiência compartilhada dentro do mundo das vivências e no fino equilíbrio dos conceitos de normas sociais e de garantia, sem o que, no extremo da projeção do Dasein no horizonte de sua injunção social, teríamos inevitavelmente um processo de ruptura conceitual da experiência do Direito ou a anulação do Dasein perante o Direito. / The phenomenon of the jurisdictional activism is caused by the crisis of law. A re-reading of the theme from an existential perspective allows for the conclusion that its origin is based on the loss of mans care and concern sense regarding the law. Broadly, this crisis articulates in two distinct levels. On one side, by the rationalization model exhaustion contained in the tripartite division of powers proposed by Montesquieu; on the other side, in the loss of law sense as a way of social control in the incorporation process of the frame of the technique. As a consequence of the anomy of the legislature branch and the State to the current challenges around the law, the increase of the jurisdictional activism in the definition of the continental law content can be contemporarily noticed. Within the possibilities opened in the historical experience scope, the evolution of the continental law allows for the observation that it was formed and continues from the antagonistic concepts of mutability (adjusted to the evolution needs of the society), but also of legal security (represented by the rule provided for). An increase of the jurisdictional activism intending to preserve the experience of the continental law tradition requires that the care and concern concerning the law comply with the experience shared within the world of experiences and in the fine balance of the social rules and guarantee concepts, without which, in the extreme of the Dasein projection in the scope of its social injunction, we would inevitably have a process of conceptual rupture of the law experience or annulment of Dasein before the law.

O tema proposto para o presente estudo refere-se à análise, dentro do contexto das tutelas antecipadas, dos seus pressupostos positivos e negativos, de algumas das restrições impostas pela legislação vigente a hipóteses de concessão, bem como à viabilidade da sua aplicação na situação atual da sua interpretação pela doutrina e pela jurisprudência. Procurou-se demonstrar a aplicação dessas normas restritivas, bem como a justificativa para a sua aceitação dentro do conceito da segurança jurídica e do contexto fático em que cada um dos casos analisados está inserido. Ademais, foi desenvolvido estudo crítico sobre as hipóteses em que se admite a relativização dessas restrições, as razões que levam a tal resultado e as consequências daí advindas para o cenário jurídico brasileiro. Todos os pontos mencionados foram baseados principalmente na análise do direito das partes a uma tutela jurisdicional efetiva e tempestiva, sempre com enfoque no direito processual constitucional, destacando-se a importância do respeito ao devido processo legal nesses casos e a importância de se garantir à parte um processo célere e de duração razoável. / The theme of this study is the analysis, within the context of preliminary injunctive relief mechanisms and their positive and negative prerequisites, some of the restrictions imposed by current legislation on the cases where such relief can be granted, as well as the feasibility of their application in the current situation of their interpretation by the doctrine developed by legal scholars and the jurisprudence from the courts. An effort is made to demonstrate the application of these rules and the justification for their acceptance within the concept of legal security and the factual context of each of the cases analyzed. Additionally, there is critical analysis of the situations where these restrictions can be relativized, the reasons for that result and the consequences for the Brazilian legal scenario. All these points are based mainly on analysis of the right of parties to obtain effective and timely protection from the courts, always with focus on constitutional procedural law, highlighting the importance of respect for due legal process as well as the importance of assuring speedy administration of justice.

Seeking asylum is a human right, which means that all states in the world that have signed the UN Refugee Convention are responsible for ensuring that refugees in need of protection can get it. Sweden has signed the UN Refugee Convention as early as in 1954. Thus, a legally secure asylum process is to be sought. The Swedish Migration Agency has a central role in this, as the reception of refugees is the primary responsibility of the Agency. The Migration Agency's case management must therefore comply with the requirements regarding ensuring the protection of people who are forced to flee, in Swedish, European and international law. A basic principle of asylum cases is that it is the applicant who has the burden of proof to make his protection needs plausible. On the other hand, the Migration Agency has an extended investigative responsibility, as there is a strong protection interest in investigations of asylum cases. The so-called officialprincipen places a demand on the Migration Agency to investigate a case to the extend its nature requires. If the work of Migrations Agency does not meet these requirements, the result may be that deficiencies in the investigation are put on the applicant and that the application gets rejected. Deficiency in case management by the Migration Agency, apart from that it is affecting individuals, and can destroy a life, can also, in the long run, have devastating consequences for the entire Swedish legal system. It also means more work for the courts, double work for the Migration Agency and increased costs for the judiciary system.     The change of the instance procedure in 2005 has greatly improved the asylum process. The case law in the area has meant that the courts can check the Migration Agency's investigations and give references to the Migration Agency about what needs to be done in order for the administrative process to be more legally secure. My conclusion is that the Swedish legal order in this area is changing as more demands are made by the EU and due to the EU's increased competence in the area. When it comes to the actual design of the provision for the officialprincipen, it is rather vaguely designed. The frameworks for what is covered by the Migration Agency’s investigative duty appear relatively diffuse for the Agency. Hopefully, the provision in the new Administration Act, and a more solid case law in the area, will result in a more uniform and predictable enforcement of the officialprincipen at the Migration Agency. / Att söka asyl är en mänsklig rättighet vilket innebär att alla stater i världen som har skrivit under FN:s flyktingkonvention är ansvariga att se till att flyktingar som behöver skydd kan få det. Sverige har undertecknat FN:s flyktingkonvention redan 1954. En rättssäker asylprocess är således att eftersträva. Migrationsverkets har en central roll i detta, eftersom flyktingmottagande är verkets primära ansvar. Migrationsverkets ärendehandläggning måste alltså leva upp till de krav gällande säkerställande av skydd för människor på flykt som finns i den svenska rätten, europarätten och folkrätten. En grundläggande princip i asylärendena är att det är den sökande som har bevisbördan för att göra sitt skyddsbehov sannolik. Å andra sidan har migrationsverket ett utvidgat utredningsansvar eftersom det föreligger ett starkt skyddsintresse vad gäller utredningar av asylärenden. Den s.k. officialprincipen ställer krav på Migrationsverket att utreda ett ärende som dess beskaffenhet kräver. Om verket inte lever upp till dessa krav kan resultatet bli att brister i utredningen läggs den sökande till last och att den sökande får avslag. Bristande handläggning av ärenden hos Migrationsverket, förutom att den drabbar enskilda människor, och kan förstöra ett liv, kan även i förlängningen få förödande konsekvenser för hela det svenska rättssystemet. Det innebär även mer arbete för domstolarna, dubbelarbete för verket och ökade kostnader för domstolsväsendet.     Den under 2005 förändrade instansordningen har förbättrat asylprocessen en hel del. Prejudikatbildningen på området har medfört att domstolarna kan kontrollera Migrationsverkets utredningar och ge hänvisningar till Migrationsverket om vad som måste göras för att handläggningsprocessen ska bli mer rättssäker. Jag har kunnat konstatera att den svenska rättsordningen på området förändrats i takt med att det ställs större krav från EU:s sida och på grund av att EU får en ökad kompetens på området. När det kommer till själva utformningen av bestämmelsen för officialrincipen, är den tämligen vagt utformad. Ramarna för vad som omfattas av Migrationsverkets utredningsskyldighet framstår som relativt diffusa för verket. Förhoppningsvis kommer bestämmelsen i den nya förvaltningslagen, och en mer solid prejudikatbildning på området, medföra att en mera enhetlig och förutsägbar tillämpning av officialprincipen växer  fram hos Migrationsverket.

<p>Då BBIC mötts av både positiv och negativ kritik ifrågasätter författarna vad BBIC gör för barnen. Syftet är att, utifrån behandlarens syn, undersöka vad BBIC bidragit till då det gäller att stärka barnets ställning och öka rättssäkerheten inom socialtjänstens öppenvård. Frågeställningarna rör barns behov, delaktighet, att få sin röst hörd, förändringar i behandlarens arbete samt innehållsskillnader i dokumentationen. Detta har undersökts genom en kvalitativ metod där sex intervjuer genomförts med behandlare inom barn- och familjeenheten. I resultatet framkommer bl.a. att behandlarnas situation inte förändrats nämnvärt, de har alltid haft stort fokus på barnen. Vidare har det visat sig att utredarna nu träffar barnen i större utsträckning och att barnen omnämns mer i utredningarna. Däremot anses det varken att deras röst blivit mer hörd eller att delaktigheten ökat och många barn är inte ens medvetna om de beslut som tagits. Bl.a. anses det oftast vara vuxna personers bild av barnets behov som ligger till grund för utredningarna. Kritik uttalas också gällande socialsekreterarnas bristande barnkunskap, men BBIC:s fördjupningsteman beskrivs vara till god hjälp för att kompensera detta. BBIC anses också ha bidragit till ökad rättssäkerhet och att insatsen nu kan börja redan under utredningen, uttalas vara av stor vikt.</p> / <p>BBIC have had both positive and negative criticism and the authors questioned what BBIC does for the children. The purpose is to examine, from social workers view, what BBIC does to strengthening the children’s position and enhance legal security in the outpatient care of social service. Issues are dealing with children's needs, participation and changes in the social workers work and differences in documentation. A qualitative method has been used and six interviews were done. The result reveals that social workers situation hasn’t change because they have always had focus on children. Furthermore, it appears that the social secretaries now see the children more often and that they are mentioned more in the investigations. However, children are almost never listened too, their participation hasn´t increased and many of them aren’t even aware of the decisions made about them. It’s usually the adults view of the child's needs that underlies the investigations. Criticism was also directed against the social secretaries because their lack of knowledge about children, but BBIC:s documents about child development are described as helpful to compensate for this. Because of BBIC treatment can start earlier and social workers believes that BBIC can lead to better legal security.</p>

O fenômeno do ativismo jurisdicional tem como causa a crise do direito. Uma releitura do tema a partir de uma perspectiva existencial permite concluir que sua origem assenta-se na perda do sentido da ocupação e preocupação do homem em relação ao direito. Esta crise articula-se, grosso modo, em dois níveis distintos. De um lado, pelo desgaste do modelo de racionalização contido na proposta da tripartição de poderes de Montesquieu; de outro, na perda do sentido do direito como forma de controle social no processo de incorporação da armação da técnica. Diante da anomia do legislador e do Estado aos desafios atuais em torno do direito, presencia-se, na atualidade, o aumento do ativismo jurisdicional na definição do conteúdo do direito continental. Dentro das possibilidades abertas no horizonte da experiência histórica, a evolução do direito continental permite constatar que esta se formou e perpetua-se a partir dos conceitos antagônicos de mutabilidade (em ajuste às necessidades da evolução da sociedade), mas também de segurança jurídica (representada pela norma posta). Um aumento do ativismo jurisdicional que pretenda preservar a experiência da tradição do direito continental exige que a ocupação e preocupação em torno do Direito se deem em aderência à experiência compartilhada dentro do mundo das vivências e no fino equilíbrio dos conceitos de normas sociais e de garantia, sem o que, no extremo da projeção do Dasein no horizonte de sua injunção social, teríamos inevitavelmente um processo de ruptura conceitual da experiência do Direito ou a anulação do Dasein perante o Direito. / The phenomenon of the jurisdictional activism is caused by the crisis of law. A re-reading of the theme from an existential perspective allows for the conclusion that its origin is based on the loss of mans care and concern sense regarding the law. Broadly, this crisis articulates in two distinct levels. On one side, by the rationalization model exhaustion contained in the tripartite division of powers proposed by Montesquieu; on the other side, in the loss of law sense as a way of social control in the incorporation process of the frame of the technique. As a consequence of the anomy of the legislature branch and the State to the current challenges around the law, the increase of the jurisdictional activism in the definition of the continental law content can be contemporarily noticed. Within the possibilities opened in the historical experience scope, the evolution of the continental law allows for the observation that it was formed and continues from the antagonistic concepts of mutability (adjusted to the evolution needs of the society), but also of legal security (represented by the rule provided for). An increase of the jurisdictional activism intending to preserve the experience of the continental law tradition requires that the care and concern concerning the law comply with the experience shared within the world of experiences and in the fine balance of the social rules and guarantee concepts, without which, in the extreme of the Dasein projection in the scope of its social injunction, we would inevitably have a process of conceptual rupture of the law experience or annulment of Dasein before the law.

O tema proposto para o presente estudo refere-se à análise, dentro do contexto das tutelas antecipadas, dos seus pressupostos positivos e negativos, de algumas das restrições impostas pela legislação vigente a hipóteses de concessão, bem como à viabilidade da sua aplicação na situação atual da sua interpretação pela doutrina e pela jurisprudência. Procurou-se demonstrar a aplicação dessas normas restritivas, bem como a justificativa para a sua aceitação dentro do conceito da segurança jurídica e do contexto fático em que cada um dos casos analisados está inserido. Ademais, foi desenvolvido estudo crítico sobre as hipóteses em que se admite a relativização dessas restrições, as razões que levam a tal resultado e as consequências daí advindas para o cenário jurídico brasileiro. Todos os pontos mencionados foram baseados principalmente na análise do direito das partes a uma tutela jurisdicional efetiva e tempestiva, sempre com enfoque no direito processual constitucional, destacando-se a importância do respeito ao devido processo legal nesses casos e a importância de se garantir à parte um processo célere e de duração razoável. / The theme of this study is the analysis, within the context of preliminary injunctive relief mechanisms and their positive and negative prerequisites, some of the restrictions imposed by current legislation on the cases where such relief can be granted, as well as the feasibility of their application in the current situation of their interpretation by the doctrine developed by legal scholars and the jurisprudence from the courts. An effort is made to demonstrate the application of these rules and the justification for their acceptance within the concept of legal security and the factual context of each of the cases analyzed. Additionally, there is critical analysis of the situations where these restrictions can be relativized, the reasons for that result and the consequences for the Brazilian legal scenario. All these points are based mainly on analysis of the right of parties to obtain effective and timely protection from the courts, always with focus on constitutional procedural law, highlighting the importance of respect for due legal process as well as the importance of assuring speedy administration of justice.

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.

Då BBIC mötts av både positiv och negativ kritik ifrågasätter författarna vad BBIC gör för barnen. Syftet är att, utifrån behandlarens syn, undersöka vad BBIC bidragit till då det gäller att stärka barnets ställning och öka rättssäkerheten inom socialtjänstens öppenvård. Frågeställningarna rör barns behov, delaktighet, att få sin röst hörd, förändringar i behandlarens arbete samt innehållsskillnader i dokumentationen. Detta har undersökts genom en kvalitativ metod där sex intervjuer genomförts med behandlare inom barn- och familjeenheten. I resultatet framkommer bl.a. att behandlarnas situation inte förändrats nämnvärt, de har alltid haft stort fokus på barnen. Vidare har det visat sig att utredarna nu träffar barnen i större utsträckning och att barnen omnämns mer i utredningarna. Däremot anses det varken att deras röst blivit mer hörd eller att delaktigheten ökat och många barn är inte ens medvetna om de beslut som tagits. Bl.a. anses det oftast vara vuxna personers bild av barnets behov som ligger till grund för utredningarna. Kritik uttalas också gällande socialsekreterarnas bristande barnkunskap, men BBIC:s fördjupningsteman beskrivs vara till god hjälp för att kompensera detta. BBIC anses också ha bidragit till ökad rättssäkerhet och att insatsen nu kan börja redan under utredningen, uttalas vara av stor vikt. / BBIC have had both positive and negative criticism and the authors questioned what BBIC does for the children. The purpose is to examine, from social workers view, what BBIC does to strengthening the children’s position and enhance legal security in the outpatient care of social service. Issues are dealing with children's needs, participation and changes in the social workers work and differences in documentation. A qualitative method has been used and six interviews were done. The result reveals that social workers situation hasn’t change because they have always had focus on children. Furthermore, it appears that the social secretaries now see the children more often and that they are mentioned more in the investigations. However, children are almost never listened too, their participation hasn´t increased and many of them aren’t even aware of the decisions made about them. It’s usually the adults view of the child's needs that underlies the investigations. Criticism was also directed against the social secretaries because their lack of knowledge about children, but BBIC:s documents about child development are described as helpful to compensate for this. Because of BBIC treatment can start earlier and social workers believes that BBIC can lead to better legal security.

Les dépenses fiscales permettant de favoriser les investissements immobiliers ultramarins des personnes physiques, établies depuis maintenant une trentaine d'années, risquent pourtant d'être effacées du paysage fiscal français : d'une part, la fin prévue de ces dépenses approche à grand pas et d'autre part, ces dépenses font l'objet de nombreuses critiques et une partie de la doctrine milite pour leur suppression, au motif, principalement, que ces dépenses violeraient le principe d'égalité et qu'elles seraient trop coûteuses et ainsi néfastes aux finances publiques, sachant que le niveau de la dette publique est préoccupant et que la maîtrise des deniers publics est exigée tant au niveau national qu'au niveau européen. Du moins, l'examen approfondi desdites dépenses fiscales et du droit les régissant permet de réfuter certaines idées reçues et permet d'offrir une nouvelle approche de ces dépenses. Cet examen révèle, contre toute attente, que ces dépenses contribuent au redressement des finances publiques et répondent ainsi à l'exigence de maîtrise des deniers publics. En outre, il montre que ces dépenses jouissent d'une grande légitimité et qu'elles doivent être maintenues et prorogées ; elles ne sont aucunement contraires au principe d'égalité et permettent même de faire prospérer ce principe ; qui plus est, elles permettent de concrétiser le principe de solidarité (notamment parce qu'elles contribuent à garantir le droit au logement et le droit à la santé), et constituent ainsi, des dépenses qualifiées d'« impérieuses », l'impériosité des dépenses étant un nouveau concept dégagé – ayant vocation à être utilisé pour toutes dépenses fiscales – permettant de faire le départ entre les dépenses qui doivent nécessairement être faites et qui pourraient être converties en dépenses budgétaires et celles qui ne le pourraient pas, eu égard au principe de nécessité de l'impôt. Cependant, pour de telles dépenses impérieuses, la question de la justification de leur nature fiscale est alors cruciale, d'où il suit qu'une méthode, permettant de déterminer si la nature fiscale de telles dépenses est justifiée, a été élaborée, laquelle a permis de montrer que la nature fiscale desdites dépenses favorisant les investissements ultramarins est appropriée. Aussi légitimes que soient ces dépenses, elles ne sont toutefois pas exemptes de toute critique et mériteraient d'être réformées. Il s'agit notamment de mieux protéger les contribuables qui investissent aux fins d'obtenir un avantage fiscal (entre autres par le biais d'une lutte contre une insécurité juridique contestable) et de réduire certaines inégalités occasionnées par ces dépenses. En ce sens, et afin de mieux respecter le principe de solidarité, un certain nombre de propositions ont été émises (dont certaines pourraient profiter à l'ensemble des dépenses fiscales), au rang desquelles figure celle d'offrir aux contribuables la possibilité d'effectuer leurs investissements ouvrant droit à avantage fiscal, par le biais du service des impôts, lequel transfèrerait les fonds appartenant aux contribuables à une entreprise gérée par des personnes publiques. / Tax expenditures in favor of the ultramarine real estate investments of natural persons, established for some thirty years now, may well be erased from the French tax landscape: on the one hand, the expected end of these expenditures is fast approaching and on the other hand, these expenses are the subject of much criticism and part of the doctrine militates for their abolition, mainly on the grounds that such expenditure would violate the principle of equality and that they would be too costly and thus detrimental to the Public finances, knowing that the level of public debt is a matter of concern and that control of public funds is required both at national and at European level. At least, a thorough review of these tax expenditures and the law governing them can be used to refute certain stereotypes and to offer a new approach to these expenditures. This examination reveals, against all odds, that these expenses contribute to the restoration of public finances and thus meet the requirement of control of public funds. Moreover, it shows that these expenditures enjoy great legitimacy and must be maintained and extended; they are not contrary to the principle of equality and even allow this principle to flourish; moreover, they make it possible to give concrete expression to the principle of solidarity (notably because they help to guarantee the right to housing and the right to health) and thus constitute "imperious" expenditure, the urgency of expenditures being a new concept emitted - intended to be used for all tax expenditures - making it possible to differentiate between expenditures that must necessarily be made and which could be converted into budgetary expenditures, and those that could not, given the principle of necessity of the tax. However, for such imperious expenses, the question of the justification of their fiscal nature is crucial, that is why a method has been developed to determine whether the tax nature of such expenditures is justified. This method has shown that the fiscal nature of the said expenses favoring the ultramarine investments is appropriate. As legitimate as these expenditures are, however, they are not without criticism and deserve to be reformed. These include better protecting taxpayers who are investing for the purpose of obtaining a tax advantage (among other things by combating questionable legal insecurity) and reducing certain inequalities caused by such expenditures. In this regard, and in order to better respect the principle of solidarity, a number of proposals have been made (some of which could benefit all tax expenditures), among which is the idea of offering taxpayers the opportunity to make their tax-advantaged investments through the tax department, which would transfer the funds belonging to taxpayers to a publicly run company, a proposal with many advantages.

Made available in DSpace on 2016-04-26T20:27:45Z (GMT). No. of bitstreams: 1 Leandro Morais Groff.pdf: 1026197 bytes, checksum: c69084e00d36fcde6ce74424a0a08eb6 (MD5) Previous issue date: 2008-08-07 / The objective of this work is to analyze, using the empiric-dialectic method, the systematic behind the application of intertemporal laws pertaining to the tax matters of the Brazilian legal system, characterized by the dynamics of producing and modifying the norms whose content relates to taxation. As of the analysis of the structure of legal norms, we shall investigate the action of time on Law, the temporal conflicts between the tax norms and the solutions conceived by the Brazilian legal system to resolve them. We shall also examine how the conflicts between the tax laws affect the legal security of the citizens. We shall dedicate special attention to the importance of the principle of irretroactivity of laws in the republican form of government. Finally, we shall evaluate the tendency of the national courts as regards legal security and the principle of irretroactivity of the laws when temporal conflicts pertaining to tax laws are being resolved / O objetivo do presente trabalho é analisar, por meio do método empírico-dialético, a sistemática de aplicação do direito intertemporal em matéria tributária no sistema jurídico brasileiro, caracterizado pela dinâmica da produção e modificação de normas com conteúdo tributário. A partir da análise da estrutura das normas jurídicas, investigamos a ação do tempo no direito, os conflitos temporais entre normas tributárias e as soluções concebidas pelo sistema jurídico pátrio para dirimir esses conflitos. Examinamos, ainda, como os conflitos de normas tributárias no tempo atingem a segurança jurídica dos cidadãos, dedicando especial atenção à importância do princípio da irretroatividade das leis na forma republicana de governo. Por fim, avaliamos a tendência dos tribunais pátrios no que se refere ao respeito à segurança jurídica e ao princípio da irretroatividade das leis quando da solução dos conflitos temporais de normas tributárias