Os princípios da proporcionalidade e da razoabilidade no direito tributário sancionador: análise da jurisprudência dos tribunais superiores relativamente à legislação federal

Abstract

This dissertation aims to demonstrate the positivity of the principles of proportionality and reasonableness in Tax Law, especially in the Tax Law Sanctioner, and its applicability in the jurisprudence of the higher courts. For this we analyze the legal principles and other categories of legal norms, as well as the conception of the legal norm in the view of distinguish doctrinators. The principles of proportionality and reasonableness under prisms of origin, sub-principles, legislative dimension, legal nature and scope are then discussed. From the post-positivism, the issue is verified under the bias of judicial control of administrative and legislative acts.