A ARGÜIÇÃO DE INCONSTITUCIONALIDADE DE LEIS NO ÂMBITO DO PROCESSO ADMINISTRATIVO TRIBUTÁRIO À LUZ DA CONSTITUIÇÃO DA REPÚBLICA FEDERATIVA DO BRASIL DE 1988

AUTOR(ES)

Marcondes Witt

DATA DE PUBLICAÇÃO

2006

RESUMO

This dissertation is the result of a scientific investigation on the discussions of unconstitutionality of rules in the scope of the administrative tax proceedings, in the terms of the 1988 Constitution of the Federative Republic of Brazil. Using the inductive method both in the investigation and the report, this study is based on the tripartition of State power, demonstrating that the Powers execute typical and atypical functions. Charging taxes is a typical attribute of the Executive Power, in compliance with the relevant laws. It is therefore responsible for judging administrative tax proceedings. The principles of legality and isonomy are applied to the administrative tax litigation, as well as the adversary system, ample defense, and the due legal proceeding, illegally obtained proof also being prohibited. The conflict of rules in light of the Constitution is antinomy to be solved by the hierarchical criteria, through the control of constitutionality. The control of constitutionality can be preventative, in the scope of the Legislative and Executive Powers, during the legislative process; it can also be repressive, generally occurring in the Judicial Power through diffuse control and control of the concentrate. In the tax administration proceeding in particular, it is impossible to separate the application of the law under the argument of unconstitutionality, when faced with the respective definitive decision, which is the responsibility of the Judicial Power. To admit otherwise would be to transgress the supremacy of the Constitution, and ample defense is not a sufficient principle to justify it. This statement is confirmed by the principle of legality and the presumption of constitutionality, among others.

ASSUNTO(S)

administracao direito constitucional direito público direito tributário direito administrativo

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