Aprovação de projetos: comparação de critérios nas leis de incentivo à cultura e ao esporte sob a visão neoconstitucional

Abstract

This work aims to make a short presentation of what are the projects in the Law of Incentive to Culture and Sport, pointing out the criteria that must be met in time to approve a project to raise funds from the tax waiver; the interpretation of these criteria and are in fact being applied; and finally, if they are suitable for optical neoconstitucional. To this end, cultural projects submitted to the test of Rouanet Law in 2014, and sports projects submitted to the Sports Incentive Law in 2015 were analyzed; using teacher thesis Luiz Guilherme Marinoni that "it is now up to the jurist, whatever their area of specialty, first understand the law in the light of constitutional principles and fundamental rights. ". We conclude considering that legislative change is not enough, and is the least appropriate and necessary changes of posture and habits.