Superação dos métodos tradicionais de alteração de efeitos das decisões judiciaiscomposição extraordinária para fortalecer a segurança jurídica em matéria tributária

Resumo

The legal effects of decisions on tax matters rendered by Brazilian Federal Supreme Court, within the framework of the general repercussion judgment system, may be subject to modification, specially through the legal mechanisms of modulation of effects and prospective overruling. However, the normative premises and boundaries of these mechanisms remain fragile and markedly subjective, leading to inconsistent judicial application and, as a result, significant uncertainty and insecurity for litigants and other stakeholders. This study undertakes a comprehensive empirical analysis of all general repercussion decisions issued by the Supreme Court, that have either granted or denied requests for alteration of temporal effects. Using tables and graphical data representations, the research compiles and evaluates the most salient patterns concerning the Court’s use of modulation and prospective overruling. Moreover, it identifies the main practical issues that have emerged in the application of these mechanisms in taxrelated precedents. In addition to the empirical findings, the study explores alternative dispute resolution (ADR) mechanisms recognized under Brazilian civil procedural law, assessing their potential to enhance the legitimacy, consistency, and efficiency of modulation and prospective overruling, enhancing legal certainty. The study also highlights that the Supreme Court has begun to institutionalize a multi-door dispute resolution system, aimed at addressing complex constitutional conflicts more effectively. This evolving institutional context opens opportunities for reforming the methodology by which the content and scope of effect modulation and prospective overruling are determined, using existing normative frameworks. Against this backdrop, the dissertation proposes concrete measures to improve the system of effect modulation, with particular emphasis on the development of a mechanism referred to as Extraordinary Composition. This sui generis procedure prioritizes conciliatory solutions and active participation of affected parties, while also exploring and addressing in greater depth the systemic implications for tax authorities and taxpayers. The proposal seeks to strengthen legal certainty in tax relations.

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:10438/37208

Palavras-chave

Direito tributárioDireito processual civilDireito constitucionalDecisão judicialRepercussão geralModulação de efeitosSuperação para frente de precedentesMétodos alternativos de resolução de conflitosComposição extraordináriaTax lawCivil procedural lawConstitutional lawTributesEffects modulationOverrulingPrecedentsAlternative conflict resolution methodsExtraordinary compositionDireitoDireito tributário - BrasilProcesso civilSegurança jurídicaBrasil. Supremo Tribunal Federal.