The Budgetary Argument in Effect Modulation Decisions in Tax Matter of the Federal Supreme Court

Abstract

This work analyzes the impact that budgetary information has on the STF’s jurisprudence in decisions on modulating effects in tax matters. It demonstrates the reasons why it is understood that only information effectively contained in the LDO’s ARF can support the so-called budgetary argument, under penalty of lack of referability, transparency, contradiction and normativity of the budgetary legal regime, as well as such technical criteria end as they are not observed by the STF jurisprudence.