Precedentes judiciais em matéria tributária no STF: pragmática da aplicação das súmulas vinculantes e os critérios de verificação para aplicação e distinção (distinguishing)

• Autor(a) principal: Camilotti, José Renato
• Data de Publicação: 2017
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/19835
• topic: Direito tributário; Direito processual tributário; Precedentes judiciais; Tax law; Tax procedural law; Judicial precedents; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The present main objective is the analysis of the judicial precedent system in Brazil and its consequences in tax matters, especially after the introduction of a new bundle of norms that brought profound changes to the national juridical tradition. The pretended approach of our system (civil law) to the common law is a reality propagated in our law structure. In this novel context, analyzing if there is such an approximation, the strength of judicial precedents and the consequences of its general application spectrum make it imperative to identify and reveal criteria of validity for application / non-application of binding decisions, at least to a reasonable verifiable degree. The proposal made here is eminently pragmatic. With the analysis of concrete cases, identification and unveiling of the reasons for decision and of the elements that founded it, will be collected, taking into account the legal tax relationships. This entire proposal will be made without forgetting that we are currently living in a context in which the pragmatic tone of decisions, including consideration of its consequences, is increasingly identifiable in the norms put forward by the Judiciary