Consequencialismo judicial na modulação de efeitos das decisões declaratórias de inconstitucionalidade nos julgamentos de direito administrativo

Abstract

The present work analyses the appeal to consequences in the rulings of the Brazilian Supreme Court when it establishes a prospective effect in cases related to taxation matters. In this paper, we explore empirically the use of consequentialist reasoning in the solution of concrete cases and identify potential problems related to the adoption of this kind of arguments by the Justices of the Brazilian Supreme Court.