Sistema de precedentes. Lacunas identificadas a partir da aplicação de temas tributários julgados pela sistemática da repercussão geral

Resumo

Tax matters judged by the general repercussion system, whether due to their degree of complexity or the challenges they present, are an excellent example for improving the precedent system. Therefore, the objective of this study is to identify positive and negative points, as well as to present suggestions for the formation and application of binding precedents in general repercussion in order to make them more efficient. The study was prepared based on the analysis of the processing and judgments, in tax matters, carried out by the Federal Supreme Court (STF), in general repercussion, from 2017 to 2024. During this period, there were at least 130 tax matters judged by the STF, with great prominence in the legal and economic scenario of Brazil, as per Appendix II, and which may indicate some successes and mistakes in the conduct, formation and application of precedents. These were, therefore, gaps in the precedent system, with emphasis on the role of the Courts of Appeal, the definition or identification of the ratio decidendi, the moment in which the final word is given in the precedent system, the possibility of reviewing the understanding of the inadmissibility of an appeal in the incident of allegation of unconstitutionality, the suspension of exceptional appeals, until the affected topic has become final, the selection of representative cases, the effects on the precedent system brought by Themes 881 and 885 of the STF and, finally, the modulation and the hypotheses in which the Supreme Court accepted the requests in the period from 2017 to 2023 and their consequences on the system.

Ficha do documento

Tipo

Dissertação

Ano

2024

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/36543

Palavras-chave

PrecedentesDireito tributárioRepercussão geralLacunas do sistemaRazões de decidirIncidente de arguição de inconstitucionalidadeSobrestamento de recursos extraordinário e especialEficácia da coisa julgadaModulaçãoPrecedentsTax lawGeneral repercussionGaps in the systemReasons for decidingIncident of allegation of unconstitutionalityExtraordinary and special suspension of appealsEffectiveness of res judicataModulationDireitoPrecedentes judiciaisDireito tributário - BrasilRepercussão geral (Direito)Controle da constitucionalidadeRecurso extraordinário