LIMITS OF TAX SANCTIONS: : ANALYSIS IN THE LIGHT OF LEGAL CERTAINTY
The coherence between the norms and the jurisprudence of the system proves to be the key to sustain the harmonious legal system of the Democratic Rule of Law. The legal system has several rules that regulate the conduct, sanction, organization (competence) or procedures of the legal system. And in K...
| Autores: | , |
|---|---|
| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | Brasil |
| Recursos: | Universidade Estadual de Londrina (UEL) |
| Repositorio: | Revista do Direito Público |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/40423 |
| Acesso em linha: | https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/40423 |
| Access Level: | acceso abierto |
| Palavra-chave: | direito tributário sanção segurança jurídica coerência right tax sanction legal security coherence |
| Resumo: | The coherence between the norms and the jurisprudence of the system proves to be the key to sustain the harmonious legal system of the Democratic Rule of Law. The legal system has several rules that regulate the conduct, sanction, organization (competence) or procedures of the legal system. And in Kelsen's positivist conception, there is no rule without sanction, because the functioning of a harmonious, cohesive and sanctioning normative system is only feasible if there is legal certainty and respect for the imposed legality. Without the sanction, the rule becomes empty and its compliance precariously optional. Thus, this work aims to analyze the importance of this theme in relation to sanctions, considering the repercussions that judicial decisions have provided in the Brazilian judicial scenario, more specifically in the delimitation of a case study that is on trial in the Supreme Federal Court. That said, it is valid to distinguish that the methodological line conceived at the level of this composition follows the jurisprudential sense, to, in the end, ascertain whether the dialectical exposure between the normative system and the problem of legal insecurity are coordinated, complementary and irreducible assumptions of the hermeneutics of the magistrate in law enforcement. |
|---|