Controle de constitucionalidade das normas individuais e concretas pelos tribunais administrativos no processo administrativo tributário

Abstract

This dissertation tries to deepen the discussion concerning the possibility or not of the control of constitucionality of the individual and concrete norms, tending to the constitution of the tributary credit and instrumental duties, by the administrative courts. That theme is of great importance for the exercise of the advocacy and the invigoration of the Brazilian Democratic State of Right. What was implanted in the Brazilian Democratic State of Right was not a division of powers, but a division of competences. The main objective, therefore, it is to analyze the rules of competence of the Powers, Executive, Legislative and Judiciary, with relationship to the control of constitucionality of the individual and concrete norms, mainly with relationship to the production of prescribing statements in the exercise of the jurisditional activity. It treats, for so much, of the phenomenon of the incidence and application of the juridical norms and of how the principles and constitutional rules contribute to the formation of the content of the general and abstract juridical norms and of the circumstances that actually will be juridically treated by them. The control of constitucionality of the juridical norms by the administrative courts is an old discussion of the juridical dogmatics, but always under the prism of the law or normative act, in other words, of the general and abstract norm. The control of law constitucionality or normative act of private competence of the Judiciary Power is not under discussion. The whole work is addressed to the identification of the rule of competence of the Executive Power for, in the exercise of the jurisditional activity, to apply constitutional norms in the control of the administrative-tributary acts (individual and concrete norms constituent of the tributary credit and instrumental duties). In other words, to the identification of the way by which the administrative courts exercise the constitutional competence of control of constitucionality of the individual and concrete norm, without invading the competence of the Judiciary Power