Ação rescisória em matéria tributária

• Autor(a) principal: Silva, Lilian de Fátima
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/26800
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO PROCESSUAL CIVIL; Ação rescisória; Matéria tributária; Direito Processual Civil; Tributário; Coisa julgada; Princípio da segurança jurídica; Certeza do direito; Princípio da isonomia; Coerência; Relief from judgment; Tax matter; Civil Procedural Law; Tax; Adjudged matter; Principle of legal security; Legal certainty; Principle of Isonomy; Coherence

This article has the aim of analyzing the relief from judgment in terms of tax matter in light of the Civil Procedural Code (Law no. 13105, as of 16.03.2015), the exam of precedents of Superior Courts, especially when such judgments – rendered outside the concentrated control of constitutionality -, modify a previously settled understanding-. The intention is to answer if, in the events of modification of previously established understanding – which allowed the taxpayer not paying a given tax for years -, it is possible to the Tax Authority to collect such tax retroactively, based on the new decision of the Superior Court of Justice or of the Supreme Federal Court. To analyze and answer such question, we will now exam the legal principles of legal security, legal certainty, respect to the matter adjudged, and their objective limits, principles of isonomy and coherence