Conflito de precedentes em matéria tributária: mudança de entendimento jurisprudencial e segurança jurídica

• Autor(a) principal: Grupenmacher, Betina Treiger
• Data de Publicação: 2022
• Outros Autores: Feijó, Maria Angélica
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista da Faculdade de Direito UFPR (Online)
• Texto Completo: https://revistas.ufpr.br/direito/article/view/81979
• topic: Direito; Precedentes. Direito Tributário. Competência do STJ e do STF.; Precedents. Tax Law. Jurisdiction of the Brazilian STJ and STF.

The purpose of this article is to analyze binding precedents from the Brazilian Superior Court of Justice and the Federal Supreme Court (respectively, STJ and STF, in their initials in Portuguese) on a same tax issue, however, in opposite directions. Through the methodology of literature review and analysis of judicial decisions, the first chapter contextualizes the problem of interpretation in tax law and the role of jurisdiction in this task. In the second chapter, the conflict of precedents is characterized, along with the presentation of the paradigm case of Theme 985 of the STF, which is used as a starting point for solutions to this phenomenon, which are proposed in the third chapter. At the end, it is concluded that any change in the understanding of the Courts on the interpretation of tax law must use tools that, in any particular case, promote legal certainty, such as the systematic interpretation, the modulation of effects, and the protection of confidence.