MODULATION OF EFFECTS IN TAX MATTERS: THE TWELFTH LAME CAMEL OF THE STF

Abstract

The parable of the twelve camels used by Niklas Luhmann translates that, in certain cases, the Judiciary seeks an element external to the Law to compose the conflict. Although autopoietic, sometimes the Law seeks elements from other systems to equate its decisions. To modulate the effects in tax matters, the STF brings a camel that modifies the traditional parameters of Law. Fiscal budgets are given prestige, guaranteeing the illicit enrichment of the State by restricting the retroactive scope of actions and/or by prolonging the unconstitutional collection of taxes. In addition, public money has been used unscrupulously, as in the approval of BRL 4.9 billion for the 2022 Electoral Fund. No less serious was the Electronic Auction No. 27/2019 of the STF (BRL 1.13 million) to contract the supply of lobster medallions watered with brut sparkling wine with at least four international awards. Meanwhile, 116 million people suffer from food insecurity and 19 million go hungry in Brazil. How is this modulation possible in the face of these scandalous budget allocations? The endeavor suggests a theoretical foundation based on Luhmannian thought and in which the twelfth camel of the STF brings legal uncertainty and damages the real social interest.