Relativização da coisa julgada inconstitucional em matéria tributária

• Autor(a) principal: Bagatin, Aline Aparecida Costa
• Data de Publicação: 2015
• 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/33760
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO PROCESSUAL CIVIL; Coisa julgada; Inconstitucionalidade; Relativização; Segurança jurídica; Res judicata; Unconstitutionality; Relativization; Security counsel

This work aims to study the relativity of res judicata, analyzing the situations in which there is a declaration of constitutionality or unconstitutionality to become final in the individual sphere, and at a later moment, is decided by the Supreme Court in diffuse or concentrate control in the opposite direction. To achieve this goal was analyzed in the first chapter the institution of the res judicata, including its objective and subjective limits, as important to define the effectiveness of the framework of the judicial act. In the second chapter were made brief remarks about the legal security and its connection with the res judicata. The third chapter addresses the issue of relativity of res judicata, presenting the themes that evoke it, as well as some of the doctrine positions in favor and against in this regard. In the fourth chapter it was analyzed the relativity of the unconstitutional res judicata, presenting the cases identified by the doctrine giving rise to the unconstitutionality of the res judicata. Subsequently it was presented the phenomenon of unconstitutional res judicata in tax matters, approaching the application of Precedent # 239 of the Supreme Court, the doctrine position and the position of the Brazilian Courts. Finally, the fifth chapter is dedicated to the presentation of the main existing procedural instruments to deconstruct the unconstitutional res judicata in tax matters. In this study it was observed the provisions of the Law # 13 105 of 16 March 2015 applicable to the object of this study