Parâmetros para a aplicação da doutrina prospectiva em matéria tributária: uma análise crítica da jurisprudência do Supremo Tribunal Federal

Abstract

The core of this work lies in defining the scope of the Institute of modulating the effects of temporal judgments in control headquarters constitutionality, especially in tax matters. This technique assigns to the judiciary's prerogative to exclude the rule of invalidity of the law unconstitutional, which gives retroactive effect (ex tunc) decision that recognizes the incompatibility of the challenged rule to the constitution, and determine which judicial pronouncements that recognize addiction constitutionality are endowed with a prospective (ex nunc), thus protecting the legal situations already consolidas under the aegis of the law declared unconstitutional. However, to prevent abuse of the doctrine prospective, it is imperative to determine what are the limits to which the judge is assigned at the time of applying the institute in comment.