A ação rescisória por ofensa a literal dispositivo constitucional, em matéria tributária

• Autor(a) principal: Penariol, Rachel Lima
• Data de Publicação: 2008
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/8267
• topic: Rescissory action; Res judicata; Control of constitutionality; Violation of a literal law device; Acao rescisoria -- Brasil; Coisa julgada -- Brasil; Controle de constitucionalidade -- Brasil; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

This dissertation aims to analyze the rescissory action, in which there is an exception to the rule of the effect of res judicata, limiting the scope of the study to the hypothesis mentioned in the subparagraph V, article 485, of the Civil Process Code, i.e., for violation of a literal law device, as this seems for us to be the most interesting circumstance from a taxation point of view. Furthermore, situations presenting diverging jurisprudence were studied and, due to these being a constitutional matter, there is a definitive position of the Supreme Court. This analysis starts with the historical evolution of the concept of Law, of the idea of time as a convention, as well as of the definition of rule, which are considered in the final discussion of this work. The second point made in this study is the rescissory action itself as one of the mechanisms for execution of the principle of juridical assurance, the conditions of the action in general, and the specific analysis of the rescissory. The concepts of res judicata essential as a condition to the proposition of the rescissory action as well as the types of control of constitutionality adopted by Brazilian positive law are studied. In conclusion, there are references to some examples regarding practical consequences of a decision arbitrated in rescissory action