Precedentes judiciais tributários e a cooperação entre as cortes superioresuma proposta de racionalização da jurisdição

Resumo

This study examines the challenges and possibilities of coordination between the Supreme Federal Court (STF) and the Superior Court of Justice (STJ) in the formation of qualified precedents, particularly in tax matters involving infraconstitutional norms with constitutional density. It proceeds from the premise that the consolidation of a functional system of binding precedents requires, in addition to a normative framework, a cultural transformation in the way that Superior Courts understand and exercise their interpretative competences. The research analyzes the microsystem of precedents introduced by the Brazilian Code of Civil Procedure of 2015, emphasizing its structuring instruments, such as the adjudication of repetitive appeals and the general repercussion mechanism, and the provisions on decisional coherence set forth in articles 926 and 927. The critical analysis focuses on the obstacles arising from the overlap of competences between STF and STJ, underscoring the need for a more objective, transparent, and legally secure deliberative model. The methodological approach is exploratory, combining normative analysis, doctrinal review, and jurisprudential examination, with particular attention to recurring tax controversies. In conclusion, the paper advocates for strengthening a cooperative and dialogical model of precedent management, grounded in parameters such as institutional deference, qualified reasoning, and procedural rationalization, so as to ensure the effectiveness of jurisdiction, the cognoscibility of law, and the stability of the legal system.

Ficha do documento

Tipo

Dissertação

Ano

2026

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/38841

Palavras-chave

Processo civilDireito tributárioPrecedentes qualificadosCooperação judiciáriaGestão dialógicaPoder judiciárioCivil procedureTax lawQualified precedentsJudicial cooperationDialogical managementDireitoDireito tributário - BrasilPrecedentes judiciais