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Previous issue date: 2015-11-07 / In a Lawful Democratic State the law should be in line with the Federal Constitution, as even
the legislature owes allegiance to it. Possible legal instrument that affronts to the Constitution
must be removed from the legal system. The infra-constitutional legislation should only be
applied if it passes through the filter of the Constitution. The Judicial Law Review can only
have a normative instrument object edited under the aegis of the Constitution parameter to
control. So for pre-constitutional rules are the theories of reception and revocation, which are
used to solve the problem of the law that deals with the judgment assurance requirement to
oppose a legal resource for tax foreclosure, since Law No. 6830 / 80 was issued under the
aegis of the Federal Constitution repealed by the present Constitutional Book. The new
constitutional order as a fundamental right guaranteed broad access to justice, that is,
unrestricted, so to require the deposit of certain amount of money to discuss tax enforcement
is manifestly against the Constitution because it constitutes obstacle to free access to the
judiciary. Including even at the administrative level does not admit anymore the deposit as a
condition of admissibility of appeals. / No Estado Democr??tico de Direito as normas devem estar em conson??ncia com a
Constitui????o Federal, j?? que at?? mesmo o legislador a ela deve obedi??ncia. Eventual
instrumento normativo que afronta a Constitui????o Federal deve ser afastado do ordenamento
jur??dico. A legisla????o infraconstitucional somente deve ser aplicada se passar pelo filtro da
Constitui????o. O controle de constitucionalidade somente pode ter por objeto instrumento
normativo editado sob a ??gide da Constitui????o par??metro para o controle. Ent??o, para as
normas pr??-constitucionais existem as teorias da recep????o e revoga????o, as quais s??o utilizadas
para resolver o problema da norma que trata da exig??ncia de garantia do ju??zo para opor
embargos ?? execu????o fiscal, uma vez que a Lei n.?? 6830/80 foi editada sob a ??gide de
Constitui????o Federal revogada pela atual Carta Constitucional. A nova ordem constitucional
garantiu como direito fundamental o amplo acesso ao judici??rio, ou seja, irrestrito, de modo
que exigir da parte o dep??sito de determinado valor para discutir a execu????o fiscal ??
manifestamente contra a Constitui????o por constituir ??bice ao livre acesso ao judici??rio.
Inclusive at?? mesmo na esfera administrativa n??o se admite mais o dep??sito como condi????o
de admissibilidade dos recursos.
| Identifer | oai:union.ndltd.org:IBICT/oai:bdtd.ucb.br:tede/2136 |
| Date | 07 November 2015 |
| Creators | Moreira, M??rcio Gon??alves |
| Contributors | Prudente, Ant??nio Souza |
| Publisher | Universidade Cat??lica de Bras??lia, Programa Strictu Sensu em Direito, UCB, Brasil, Escola de Humanidade e Direito |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações da UCB, instname:Universidade Católica de Brasília, instacron:UCB |
| Rights | info:eu-repo/semantics/openAccess |
| Relation | -627295980608920470, 500, 500, 600, -5048769973342439541, -7277407233034425144 |
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