Interpretação do direito e a motivação nas decisões judiciais em matéria de direito tributário

• Ano de defesa: 2005
• Autor(a) principal: Ignez, Daniella Galvão
• Orientador(a): Carvalho, Paulo de Barros
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: BR
• Palavras-chave em Português: Interpretação; Direito; Motivação; Decisão Judicial; Tributário; Direito tributário
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO
• Link de acesso: https://tede2.pucsp.br/handle/handle/6338

The purpose of this paper commences by considering that the Law, as a cultural object created to provide a harmonic living, is not and does not reflect the reality. Upon this degree of dissociation, we set in order to study the act that approaches the Law to reality, not matter what is, the act of interpellation and application of norms, which practices the concept from facts to norms that upholds the Law. In the first part of this paper, we approach topics of philosophy and general theory of the Law, positioning us about the concept of Law, the science of Law and Positive Law, as well as about the concept of interpretation and of interpretative methods in order to, at the end, relate the interpretation to the construction of the juridical norm and of the judicial decision. In this phase, it has been established the premise that the motivation presents itself as the formalization of the interpretative process, presupposed the application activity of the Law by the judge. In the second part, designed to the juridical dogmatic, we analyze the objective criteria contained in the Brazilian Positive Law that work as a parameter for the jurisdictional activity, especially, the norms that establish parameters to the content of the individual and solid norms set by undertaking jurisdictional activity in Tax Law. Thus, general principles of procession law as well as constitutional tax principles have been studied and the legal norms referring to the application and interpretation of Tax Law highlighted to the singularity of the norms that should guide the tax process. The steps above together conducted to the study of the minimal content of motivation in judicial decision in Tax Law that, in case of tax requirement confirmation, the interpreter ratiocination should be formalized indicating the constitutional and legal studies as well as the refutation of reasons presented by both parties involved in the process and not welcomed on observation to the principle isonomy motivation between the parties and of the contradictory and vast defense, therefore, for the purpose of validity of the published norm