Análise da incidência da modulação de efeitos em decisões de cunho tributário

Resumo

This paper aims to analyze the application of the mechanism of temporal modulation of effects by the Brazilian Supreme Federal Court (STF) in tax-related decisions issued under the general repercussion system between 2020 and 2024. In order to do so, it seeks to examine whether there are objective criteria for its application and, more importantly, how such criteria have been invoked by the Court, especially concerning legal certainty, financial impact, and exceptional social interest. The research, which adopts an empirical and qualitative approach, is based on the analysis of 93 cases, among which 28 discussed modulation of effects, resulting in its application in 13 of them. The findings indicate that, despite its legal foundation, the use of modulation has increased considerably but lacks consistency and transparency in its application. Moreover, it was observed that the mechanism tends to favor taxpayers with greater legal and financial resources, while small businesses are disproportionately disadvantaged, thereby reinforcing structural inequalities. Therefore, this study concludes that it is necessary to adopt clearer and more restrictive standards for the use of modulation, in order to ensure greater legal certainty, predictability, and fairness in the Brazilian tax system.

Ficha do documento

Tipo

Outro

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/37140

Temas

Governança

Palavras-chave

Modulação de efeitosSTFDireito tributárioSegurança jurídicaImpacto financeiroInteresse socialModulation of effectsBrazilian supreme courtTax lawLegal certaintyFinancial impactSocial interestDireitoBrasil. Supremo Tribunal FederalJuizes - Decisões