Análise crítica à modulação dos efeitos em decisão de inconstitucionalidade de matéria tributária
Autor: | Paola Maria Gallina, Marlene Kempfer Bassoli |
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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 |
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