A aplicação da Constituição Federal pelos julgadores administrativos: uma resposta dada pelo sistema jurídico a partir da obra de Mario Losano

• Ano de defesa: 2011
• Autor(a) principal: Jorge, André Guilherme Lemos
• Orientador(a): Carvalho, Paulo de Barros
• 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 Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: BR
• Palavras-chave em Português: Sistema jurídico; Processo; Função jurisdicional; Tribunal administrativo; Controle de constitucionalidade
• Palavras-chave em Inglês: System; Process; Jurisdictional function; Administrative courtroom; Constitutionality control
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://tede2.pucsp.br/handle/handle/5667

The current work serves the primary purpose of demonstrating the undeniable obligation of enforcement, on behalf of Administrative Courtrooms, of the Federal Constitution when the process is submitted to them. The progressive broadening of state-owned activity, notably managed by The Executive, leads to bias conditions between the private interest and public agents who are eager for power. As one of the most aggressive tools to maintain and widen unbalance, taxation finds in Administrative Courtrooms which in most cases are appointed by The Executive, fertile grounds to advance over assets and individual rights. Aimed at assuring taxpayers equal, non-confiscatory and reasonable treatment on behalf of the tax collector, the Federal Constitution must be applied to its highest attribution, meaning to assure the exercise of democracy and preserve dignity of the human being. Under such context, we must bring the concept of system as the centerfold of the debate, taking the work of Mario Losano as cornerstone, so that law enforcement can be applied in full under the Federal Constitution to every and any conflict of interest to avoid play stages of exceptions subsidizing the perpetuation of the concentration of power. A brief analysis of the evolution of the State, specialized in typical and atypical functions, serves to demonstrate the direction of its development. Furthermore, the process, as a tool to nullify controversies, and above all, as a guarantee of the participation of each party, would bring assurance of justice and balance before the State