Consequencialismo judicial na modulação de efeitos das decisões declaratórias de inconstitucionalidade nos julgamentos de Direito Tributário
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2015-12
Autores
Orientador(res)
Leal, Fernando
Lukic, Melina Rocha
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The present work analyses the use of consequentialist arguments in the jurisprudence of the Brazilian Supreme Court when it establishes a prospective overrulings in cases that deal with taxation matters. This study is divided in two parts. In the first, the use of consequences is analysed in the determination of concrete cases and potential problems related to the adoption of this kind of arguments by the Justices of the Brazilian Supreme Court are identified. In the second part, it is argued that a second-order strategy worried about the search for the decision that produces the best consequences in the real world must be avoided since it does not reveal itself as a globally maximizing meta-strategy.