Predecedentes judiciais vinculantes e os limites da ação rescisória em matéria tributária direito tributário

• Autor(a) principal: Quintela, Brenda Rodrigues Feijó
• Data de Publicação: 2021
• 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/26618
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Direito Tributário; Ação rescisória; Precedentes judiciais; Violação da norma jurídica; Tax law; Rescissory lawsuit; Precedents; Violation of the rule of law

The present monography intends to explore, through the dialectical method, the limits applied to the rescissory lawsuit in Tax matters, more precisely when it is based on a manifest violation of the rule of law. Analyses the precedents, including the historical aspects, reassembling the evolution of the Civil Law and the normative charge attributed to the binding precedents. Under such premises, analyses the aspects regarding the conceptual aspects and the possibilities that allows the rescissory lawsuit to be filled, approaching the rescissory lawsuit based on a manifest violation of the rule of law. Based on the elements studied, it is established the limits to be observed when proposing the referred action. The research methodology used is the qualitative, and the dialectical method and researches regarding the legislation, bibliography and understandings presented in trials are used.It is concluded that the temporal, procedural, and the limit regarding the subsequent change of understanding of the Federal Supreme Court must be respected