Análise crítica à modulação dos efeitos em decisão de inconstitucionalidade de matéria tributária

Autor: Paola Maria Gallina, Marlene Kempfer Bassoli
Rok vydání: 2009
Předmět:
Zdroj: Revista do Direito Público. 4:59
ISSN: 1980-511X
DOI: 10.5433/1980-511x.2009v4n2p59
Popis: This study will discuss about modulation of the temporal effects of decisions declaring unconstitutional the tax law. It will treat about judicial review, as well as the repetition of the overpayment. It will analyze the article 27 of Law no. 9868/1999, which gave the Supreme Court the power to modulate the temporal effects of unconstitutional decisions, watching their reflections regarding the repetition of tax overpayments.
Databáze: OpenAIRE