Autor
Palabras clave
Medidas Provisorias, Filosofía de la EC 32, sistemas italiano y español, urgencia y relevancia, fuerza de ley.
Resumen
El estudio versa sobre la regulación de la nueva regulación de las medidas provisorias en Brasil, más desde una perspectiva crítica que desde una perspectiva estrictamente legislativa. En este sentido, se hace un estudio sobre los valores o consecuencias de la EC 32, destacando el hecho de que se crean así dos regímenes para la implementación de medidas provisorias, una de carácter general, aplicable a cualquier materia, y otra de carácter especial relativa a materias de carácter tributario. Igualmente, se hace un estudio comparativo de los modelos español e italiano y, finalmente, un estudio analítico de las vicisitudes del artículo 62 de la Constitución Federal.
Keywords
Provisional measures, philosophy of the EC 32, Italian and Spanish systems, urgency and relevance, law enforcement.
Abstract
The study deals with the new regulation on provisional measures in Brazil from a
critical perspective rather than a stricly legislative one. It examines the values and
consequences of EC 32, highlighting the fact that it has created two regimes for enforcing provisional measures. One is a general regime, applicable to any subject, whilst the other is a special regime for tax-related issues. It also gives a comparison of the Spanish and Italian models and finally, an analysis of the vicissitudes of article 62 of the Federal Constitution.
critical perspective rather than a stricly legislative one. It examines the values and
consequences of EC 32, highlighting the fact that it has created two regimes for enforcing provisional measures. One is a general regime, applicable to any subject, whilst the other is a special regime for tax-related issues. It also gives a comparison of the Spanish and Italian models and finally, an analysis of the vicissitudes of article 62 of the Federal Constitution.