De que serve o texto da lei? o Supremo Tribunal Federal como legislador positivo em matéria tributária

Data
2015-06
Orientador(res)
Costa, Leonardo de Andrade
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Resumo

This essay intends to demonstrate evidences that Brazilian Supreme Court, the highest judicial court in Brazilian Justice, goes beyond interpretive boundaries to introduce decisions that imprint a legislative nature, disregarding the text of the law as an interpretive limit. It indicates, as consequence, a possible usurpation of the legislative function and violation of the Separation of Powers. This assertion will be demonstrated with reference to the literature about the phenomenon, jurisprudential analysis and interviews with other legal practioners.


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