Ação civil pública em matéria tributária / Public civil suit that involve taxes

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

The present study has as its scope to present a systematic analysis of the rule in the sole paragraph of art. 1st, Law #7347/85, introduced by Provisional Remedy #2180-35, dated 08/24/2001, which forbids the bringing of Public Civil Suit for claims that involve, among others, the taxes and affects the rule in art. 5th, incises I and II, line a of the Union Public Prosecution Service Organic Law (LOMPU LC N. 75, dated Mat 20th, 1993). For such purpose, the paper examines in separate topics, from the aspects relative to the constitutionality, legal effect, and validity of the aforesaid rule, passing by the role and action of the Public Prosecution Service, to the effects of the Higher Court of Justice and the Supreme Court decisions, besides some monocratic decisions. Moreover, it proceeded to define the juridical figures pertinent to the matter, such as: consumer, taxpayer, consumers rights, taxpayers rights, and homogeneous individual interest available, trying to form an opinion which might serve as an instrument towards a growing effectiveness in the judicial guardianship of social interests

ASSUNTO(S)

taxes direito tributario homogeneous individual interest acao civil publica -- brasil direito individual homogêneo tributo direito tributario -- brasil public civil suit

ACESSO AO ARTIGO

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