Princípios estruturantes no direito tributário: conceito e influências

Abstract

The presente essay oughts to analyze the structural principles of the Brazilian constitutional system. The concept of principles that builds the structure of the Constitution is used not only by the brazilian Supreme Court, but also by other Supreme Courts, notably the Supreme Court of United States of America, India and Colombia, which is why the experience of these courts was addressed to analuse their application assumptions and identification of these principles. In addition to the search for identifying the principles, an individual approach to each one, its contents and influences is necessary. These are principles whose scope is the limitation and interrelationship between powers and institutions created by the Constitution. Given the need for different interpretive methods, since these principles do not derive from express textual predictions, structural interpretation is presented as an autonomous interpretive method, distinct from other methods such as intratextualism, which also depends on a conglobating interpretation of the text. constitutional. Finally, Supreme Court judgments that applied – and also judgments that failed to apply – the structuring principles are analyzed.