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Previous issue date: 2017-12-11 === The work studies the aspects related to the delimitation of the logical-thematic pertinence of
the parliamentary amendments to the provisory measures in tax matters. The rules of the
normative species is compared in the Constitution of other countries, seeking to understand its
historical origin, and then to analyze its evolution in the Brazil legal order, identifying in an
evolutionary perspective its constitutional contours, including limitations relating to tax
matters. Starting from the appreciation of its legislative process of conversion, where the steps
in the legislative houses are presented, it is approached the legislative control of
constitutionality of the presuppositions of relevance and urgency, and of the control of the
logical-thematic pertinence of the presented amendments. After approaching the
exceptionality and specificity demanded of the normative species, the fundamentals of the
decision of the Federal Supreme Court that determined the constitutional requirement of the
thematic pertinence of the amendments are known, and then, with support in the study of the
logic, to investigate the applicability of the use of the elements of the tax incidence matrix
rule as a mechanism for delimiting the constitutionality of parliamentary amendments. === O trabalho estuda os aspectos relacionados ?? delimita????o da pertin??ncia l??gico-tem??tica das
emendas parlamentares ??s medidas provis??rias em mat??ria tribut??ria. Compara-se o
regramento da esp??cie normativa nas cartas pol??ticas de outros pa??ses, buscando compreender
a sua origem hist??rica, para em seguida analisar a sua evolu????o no ordenamento jur??dico
p??trio, identificando-se, numa perspectiva evolutiva, os seus contornos constitucionais,
inclusive quanto ??s limita????es relativas ??s mat??rias tribut??rias. Partindo da aprecia????o do seu
processo legislativo de convers??o, em que s??o apresentados os passos nas casas legislativas, ??
feita abordagem do controle legislativo de constitucionalidade dos pressupostos de relev??ncia
e urg??ncia, e do controle da pertin??ncia l??gico-tem??tica das emendas apresentadas. Ap??s
abordagem da excepcionalidade e especificidade exigidos da esp??cie normativa, s??o
conhecidos os fundamentos da decis??o do Supremo Tribunal Federal que determinou a
exig??ncia constitucional da pertin??ncia tem??tica das emendas. Em seguida, com suped??neo no
estudo da l??gica, aver??gua-se a aplicabilidade da utiliza????o dos elementos da regra-matriz de
incid??ncia tribut??ria como mecanismo de delimita????o da constitucionalidade das emendas
parlamentares.
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