A carregar...
Publicação
Prerrogativas da Fazenda Pública na execução fiscal nos ordenamentos brasileiro e português
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 1.6 MB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
A dignidade da pessoa humana é princípio que orienta os ordenamentos jurídicos brasileiro e português. A valorização desta está expressa na ampla disciplina estabelecida nas Constituições, que cobra efetividade aos direitos fundamentais e que estabeleceu limites ao exercício das funções estatais. Em face disso muitas são as indagações acerca desses limites, especialmente do legislador infraconstitucional, ao instituir as denominadas prerrogativas à Fazenda Pública, em processos administrativos e judiciais, ante a real possibilidade de estabelecerem situações de desigualdades no processo e desencadearem série de violações a garantias constitucionais instituídas. O processo de execução fiscal, meio essencial a realização de interesses da coletividade, em Países dependentes de eficácia da arrecadação, necessita de adequação aos objetivos propostos por esses ordenamentos, considerando que, se por um lado persegue a satisfação do Estado credor, por outro, não pode dispensar a observância de garantias fundamentais. No entanto, influencias anteriores podem dificultar interpretações que levem em conta a supremacia dos direitos fundamentais, que, por sua vez, não podem ser entendidos apenas na dimensão subjetiva ou de defesa aos arbítrios, de forma a impossibilitar a recuperação do crédito e beneficiar maus pagadores, que se amparam na
negação de medidas essenciais, dificultando a aproximação dos ideais de Justiça. Tais influências, aliadas a complexidade do mundo moderno dificultam a criação e a aplicação do direito. Os entendimentos doutrinários e jurisprudenciais analisados evidenciam a ausência do critério da proporcionalidade, em ambos os países para as limitações ao princípio da igualdade processual e outros, em algumas opções legislativas. A dignidade da pessoa humana fundamenta os Estados contemporâneos.
Nos ordenamentos brasileiro e português foi acolhida como princípio jurídico norte dos poderes estatais. A importância deste princípio se expressa, também, pelo amplo catálogo de direitos fundamentais, inseridos nos textos constitucionais desses Países, cujos direitos estão direta ou indiretamente associados a dignidade do homem. Por isso, o regime jurídico instituído para os direitos fundamentais, assume supremacia na
interpretação desses ordenamentos, além de vincular a todas as entidades públicas, estabelecendo limites para a atuação destas.
The dignity of the human person is the guiding principle of Brazilian and Portuguese legal systems. The valorization of this is expressed in the broad discipline established in the Constitutions, which takes effect to fundamental rights and established limits to the exercise of state functions. Faced with this, there are many questions about these limits – especially of the infraconstitutional legislator – in establishing the so-called prerogatives to the Public Treasury in administrative and judicial proceedings given the real possibility of establishing situations of inequality in the process and triggering a series of violations of constitutional guarantees instituted. The process of tax execution which is essential for the realization of the interests of the collectivity in countries dependent on the effectiveness of tax collection needs to be adapted to the objectives proposed by these legal systems considering that, if on the one hand it pursues the satisfaction of the creditor State, on the other hand cannot dispense the observance of fundamental guarantees. However, previous influences can hinder interpretations that take into account the supremacy of fundamental rights, which, in turn, cannot be understood only in the subjective dimension or defense of arbitrariness, in order to make it impossible to recover credit and to benefit bad payers which rely on the denial of essential measures, making it difficult to approach the ideals of Justice. Such influences, combined with the complexity of the modern world, hinder the creation and application of law. The doctrinal and jurisprudential understandings analyzed show the absence of the proportionality criterion in both countries for limitations to the principle of procedural equality and others in some legislative options. The dignity of the human person underlies contemporary states. In the Brazilian and Portuguese laws it was accepted as the legal principle of the state powers. The importance of this principle is also expressed by the broad catalog of fundamental rights, inserted in the constitutional texts of those countries, whose rights are directly or indirectly associated with the dignity of man. Therefore, the legal regime established for fundamental rights, assumes supremacy in the interpretation of these ordinances, in addition to linking all public entities, establishing limits for their performance.
The dignity of the human person is the guiding principle of Brazilian and Portuguese legal systems. The valorization of this is expressed in the broad discipline established in the Constitutions, which takes effect to fundamental rights and established limits to the exercise of state functions. Faced with this, there are many questions about these limits – especially of the infraconstitutional legislator – in establishing the so-called prerogatives to the Public Treasury in administrative and judicial proceedings given the real possibility of establishing situations of inequality in the process and triggering a series of violations of constitutional guarantees instituted. The process of tax execution which is essential for the realization of the interests of the collectivity in countries dependent on the effectiveness of tax collection needs to be adapted to the objectives proposed by these legal systems considering that, if on the one hand it pursues the satisfaction of the creditor State, on the other hand cannot dispense the observance of fundamental guarantees. However, previous influences can hinder interpretations that take into account the supremacy of fundamental rights, which, in turn, cannot be understood only in the subjective dimension or defense of arbitrariness, in order to make it impossible to recover credit and to benefit bad payers which rely on the denial of essential measures, making it difficult to approach the ideals of Justice. Such influences, combined with the complexity of the modern world, hinder the creation and application of law. The doctrinal and jurisprudential understandings analyzed show the absence of the proportionality criterion in both countries for limitations to the principle of procedural equality and others in some legislative options. The dignity of the human person underlies contemporary states. In the Brazilian and Portuguese laws it was accepted as the legal principle of the state powers. The importance of this principle is also expressed by the broad catalog of fundamental rights, inserted in the constitutional texts of those countries, whose rights are directly or indirectly associated with the dignity of man. Therefore, the legal regime established for fundamental rights, assumes supremacy in the interpretation of these ordinances, in addition to linking all public entities, establishing limits for their performance.
Descrição
Palavras-chave
Direito administrativo Direitos fundamentais Administração pública Execução fiscal Sistema jurídico Brasil Portugal Teses de mestrado - 2018