Da decisão judicial em matéria tributária à luz das diretrizes traçadas pelo Artigo 20 da Lei 13.655/2018

Abstract

The present dissertation aims at analyzing how much is stated in article 20 of Law 13.655/18, which amended the Law of Introduction to the Rules in Brazilian Law established by Decree 4.657/42, whose normative content implemented the need to ground judicial decisions based on consequences, thus seeking to avoid the subjective discretion taken in decisions, without a practical view of its consequences. As the referred rule did not provide on the criterion or method of how the justification of the consequences that must be carried out by the judicial decision will be given, the present work will seek to demonstrate that this can be made compatible by applying the AED - Economic Analysis of Law as a method of justifying the consequences, together with the Tax Decision Theory of Cristiano Carvalho, hereby also inserted in the AED. Therefore, this is the hypothesis that is intended to be demonstrated to fill this interpretive legal gap, as well as a way of being able to evaluate the practical effects resulting from it. The focus of the study will be more focused on decisions involving tax matters.