The Overall Impact on the Extraordinary Appeal and its Impact on Tax Field

Authors

  • Sebastião Sergio da Silveira Faculdade de Direito de Ribeirão Preto da Universidade de São Paulo
  • Alcides Belfort da Silva Universidade de Ribeirão Preto

DOI:

https://doi.org/10.14393/RFADIR-v46n2a2018-45275

Keywords:

Tax Law, Speedy trial, General Repercussion

Abstract

This study aims to analyze the impact of procedural filter established by Constitutional Amendment 45, which is the general impact on the extraordinary appeal and its aimed speedy trial by the Supreme Court. This is an extraordinary appeal admissibility requirement, which was inspired by the North American law and aims to resolve the crisis experienced by the Supreme Court. To check the general defense must take into account the existence or not of relevant issues from the economic point of view, political, social, or legal, exceeding the subjective interests of the cause. It is precisely at this point that the relevance guard with the Tax Law, since this branch (or sector, as they prefer other) impacts the life of incisively citizen. Thus, most of the tax claims, due to their social and legal impact, leading into the Supreme Court, and the Court is responsible for defining the subject of more consistent as possible.

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Author Biographies

Sebastião Sergio da Silveira, Faculdade de Direito de Ribeirão Preto da Universidade de São Paulo

Mestre e doutor pela PUC-SP, Pós doutorado na Faculdade de Direito da Universidade de Coimbra, professor da Faculdade de Direito de Ribeirão Preto da Universidade de São Paulo - FDRP/USP; professor da Universidade de Ribeirão Preto - Unaerp. Promotor de Justiça.

Alcides Belfort da Silva, Universidade de Ribeirão Preto

Advogado, mestrando. Mestrando em Processo Coletivo e Cidadania na Universidade de Ribeirão Preto

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Published

2018-10-02

How to Cite

Silveira, S. S. da, & Silva, A. B. da. (2018). The Overall Impact on the Extraordinary Appeal and its Impact on Tax Field. Journal of the Faculty of Law of the Federal University of Uberlândia, 46(2). https://doi.org/10.14393/RFADIR-v46n2a2018-45275

Issue

Vol. 46 No. 2 (2018): Revista da Faculdade de Direito da Universidade Federal de Uberlândia

Section

Articles

License 

 
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