Análise crítica da regra disciplinadora do não conhecimento da consulta tributária no Estado do Rio de Janeiro
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Data
2013-06
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Costa, Leonardo de Andrade
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This dissertation analyzes the characteristics of the tax consultation in the State of Rio de Janeiro, discussing it main features and effects, and focusing on the hypothesis in which the Public Administration does not accept the consultation, specially based on article 165, III of Decree-Law 2.473/1979. Article 165 was accepted by the 1988 Constitution based on prior Supreme Court decisions which considered that (i) a law could have double legal basis (ii) a previous Decree was accepted by the new Constitution. Furthermore, it was also discussed that the tax legislation, including article 165, III, could no longer be interpreted only by the legal syllogism, and for this reason, if it has more than one interpretation or restrict the fundamental rights, the rule must be interpreted according to the juridical positivism. The main conclusion of this study is that article 165, III of Decree-Law 2.473/1979 must be interpreted in conformity with the Constitution, so that the tax consultation will not be known only when the situation described in the normative act is patently impossible to create any doubts about the interpretation of tax legislation.