Critérios de atualização nas condenações judiciais não tributárias envolvendo a fazenda públicadiretrizes institucionais para a atuação da advocacia pública após a edição da emenda constitucional 113 de 2021

Resumo

The objective of this study is to identify the appropriate institutional theses to be adopted by the Public Attorney's Office to consolidate the understanding of the correction and interest criteria applicable to non-tax court rulings imposed on the State. Initially, the characteristics of judicialization in the execution phase and its relationship with the structural issues related to the lack of definitions regarding the applicable rates are identified. Next, the successive laws and binding judgments pertinent to the topic are presented, delving into the motivations of the legislative process and the logic underlying the rules and decisions. The aim is to systematize the criteria adopted in each period and legal relationship, identifying the rationale that guided their definition. The research reveals a challenging scenario for professional practice, due to the normative complexity and the difficulties of jurisprudence in standardizing the application of successive laws on the topic. Constitutional Amendment 113 of 2021 sought to correct this dysfunctionality by unifying, in the Selic, the monetary adjustment, capital remuneration and compensation for arrears in convictions related to the State, including during the period of court-ordered payments and regardless of the nature of the legal relationship. This unification effort generated new legal questions and operational challenges. The research identifies and analyzes such questions, pointing out scientifically consistent solutions, especially based on the rationality of the judgments previously analyzed. Based on this framework, recommendations will be made for the performance of the Public Attorney's Office. The proposed instrument is the preparation of a normative act with the objective of guiding the performance of its members and structuring the institutional theses to be defended. The dissertation also includes two complementary technical products: a summary chart of the relevant legal norms and another of the key judicial precedents analyzed, organized respectively by date of publication and date of judgment. These materials aim to facilitate the systematization of the subject and provide quick reference for consultation and legal reasoning.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/37669

Temas

Finanças Públicas

Palavras-chave

Execução contra a fazenda públicaÍndices de atualização e jurosJurisprudênciaEmenda Constitucional 113 de 2021Execution against the stateMonetary update and interest ratesJurisprudenceConstitutional Amendment 113 of 2021DireitoEmendas constitucionaisProcessos (Dívida pública)Taxas de juros