A modulação dos efeitos em matéria tributária à luz da segurança jurídica

Abstract

This study seeks to understand the impacts of effects modulation on tax matters based on the principle of legal certainty. declared to unconstitutionality of the rule, as a rule, the declaratory effects must be retroactive. Article 27 of Law 9,868/1999, provides for the application of the institute of modulation of the effects by the Federal Supreme Court, considering reasons of legal security and of exceptional social interest. The modulation of effects constitutes an exception to the rule and must be applied with due observance to assumptions. The inadequate application of modulation creates serious risks to the legal certainty. Tax Law constitutes an invasion of the private sphere of individuals. In tax matters, legal certainty gains special status of superprinciple, operating beyond its content. The legal-tax security acts as a limit on the State's power to tax against taxpayers. At decisions of modulation of effects by the STF cannot be based on an abstract legal certainty. The modulation of effects in the tax sphere should observance of the principle of legal tax security as protection of guarantees Constitutional Taxpayers