As imunidades tributárias e sua efetividade à luz do constitucionalismo contemporâneo no Brasil

• Ano de defesa: 2025
• Autor(a) principal: Jesus, Diógenes Teófilo de
• Orientador(a): Carrazza, Roque Antonio
• Tipo de documento: Tese
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Pós-Graduação em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: Imunidades tributárias; Constitucionalismo; Efetividade; Interpretação; Princípios tributários
• Palavras-chave em Inglês: Tax immunity; Constitutionalism; Effectiveness; Interpretation; Tax principles
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/44077

This thesis is dedicated to the topic of tax immunities in Brazilian law. It aims to demonstrate that the theoretical and experiential categories attributed to the movements Contemporary Constitutionalism (neoconstitutionalism) and Pragmaticism (Peircean pragmatism) have led to a new interpretative and heuristic stance on the phenomenon and doctrine of tax immunities in Brazil, notably following the evolution of the Supreme Federal Court's case law on the subject, which began to refer explicitly and implicitly to the attributes related to both movements. To this end, we reflect on the effectiveness of Constitutional Tax Law in light of Brazilian legal, social and economic realities, in order to identify, in the context of the Constitutional Tax System and its guiding Principles, the case law of the Supreme Federal Court and the doctrine, the effectiveness of the law, with regard to the scope of the immunizing precepts and the limitations imposed on state intervention, in the subject of tax immunities, in their dynamic, systematic, historical and evolutionary dimension. Thus, through a qualitative bibliographic review, collection and processing of data collected from legislative databases, doctrinal texts and official repositories of judicial precedents, we describe the state of the art – in national legal doctrine and judicial experience – regarding the subject of tax immunities. From then on, the position of the tax immunity precept is examined in relation to the notions of System and Order, whose product leads to the relativity and linkage of effectiveness to the historicity of the right to the constitutional movement, whose notions flow into the maximum effectiveness of constitutional norms and the pragmatic-concretizing interpretation amidst the plural and open society of the interpreters of the Constitution. Finally, a synthesis is proposed: between contemporary constitutionalism, tax immunities as phenomena and the doctrine produced on them, which under the scrutiny of current historicity and complexity, provide an unprecedented and necessary critique in the face of the demand for harmonization between the fundamental duty to pay taxes, tax justice and the need, adequacy and proportionality of tax exemptions, as tax expenditures and their purposes, especially regarding the protection and promotion of fundamental rights; architecture and physiognomy of the State; and Social and Economic Orders