Efects on the judgment of the “Thesis of the Century” in the light of judicial precedents

Detalhes bibliográficos
Autor(a) principal: Leitão, Rodrigo Damasceno
Data de Publicação: 2022
Outros Autores: Quintanilha, Gabriel Sant'Anna
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista de Direito
Texto Completo: https://periodicos.ufv.br/revistadir/article/view/13698
Resumo: This article aims to analyze the judgment of the "Thesis of the Century", which excluded ICMS (Brazilian Tax on the Circulation of Goods and Services) from the PIS and COFINS (Brazilian Social Security Financing Contribution), focused on identifying if the decision bases applied by the Brazilian Supreme Court observe the theory of judicial precedents, as well as the impact of this decision in future cases. Thus, the methodology adopted came from an inductive analysis, conducting an empirical-jurisprudential examination, scrutinizing the winning and losing arguments that supported the votes for the analyzed judgments. In the end, it is concluded that, besides the foundations based on precedents still being primitive in the Brazilian Supreme Court, the use of distinguishing and overruling is normally devoid of satisfactory criteria, which infringes the principles of uniformity, stability, integrity, and coherence, harming legal certainty and equality; adversely affecting the lives of those citizens under this jurisdiction.
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spelling Efects on the judgment of the “Thesis of the Century” in the light of judicial precedentsReflexos do julgamento da “Tese do Século” à luz dos precedentes judiciaisJudicial precedents(Non-)ObservanceTax Law“Thesis of the Century”Brazilian Supreme CourtPrecedente judiciais(In) ObservânciaDireito Tributário"Tese do Século"STFThis article aims to analyze the judgment of the "Thesis of the Century", which excluded ICMS (Brazilian Tax on the Circulation of Goods and Services) from the PIS and COFINS (Brazilian Social Security Financing Contribution), focused on identifying if the decision bases applied by the Brazilian Supreme Court observe the theory of judicial precedents, as well as the impact of this decision in future cases. Thus, the methodology adopted came from an inductive analysis, conducting an empirical-jurisprudential examination, scrutinizing the winning and losing arguments that supported the votes for the analyzed judgments. In the end, it is concluded that, besides the foundations based on precedents still being primitive in the Brazilian Supreme Court, the use of distinguishing and overruling is normally devoid of satisfactory criteria, which infringes the principles of uniformity, stability, integrity, and coherence, harming legal certainty and equality; adversely affecting the lives of those citizens under this jurisdiction.O presente artigo tem como objetivo analisar o julgamento da chamada “Tese do Século”, que firmou o entendimento pela exclusão do ICMS da base de cálculo do PIS e da COFINS, com foco em identificar se os fundamentos decisórios utilizados pelo STF estão em observância à teoria dos precedentes judiciais, bem como o impacto de tal decisão em casos futuros. Desse modo, para este trabalho, a metodologia adotada partiu de uma análise indutiva, para a qual o método fora o exame empírico-jurisprudencial, apreciando os argumentos vencedores e vencidos, constantes nos votos dos acórdãos analisados. Ao final, conclui-se que, além da fundamentação com base em precedentes ainda ser embrionária no STF, o próprio uso da distinção e superação, normalmente, é desprovido de critérios satisfatórios, o que macula os deveres de uniformização, estabilidade, integridade e coerência, atingindo a própria segurança jurídica e o princípio da igualdade; afetando negativamente a vida dos jurisdicionados.Universidade Federal de Viçosa2022-06-13info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://periodicos.ufv.br/revistadir/article/view/1369810.32361/2022140113698Revista de Direito; Vol. 14 No. 01 (2022); 01-28Revista de Direito; Vol. 14 Núm. 01 (2022); 01-28Revista de Direito; v. 14 n. 01 (2022); 01-282527-03891806-8790reponame:Revista de Direitoinstname:Universidade Federal de Viçosa (UFV)instacron:UFVporhttps://periodicos.ufv.br/revistadir/article/view/13698/7363Copyright (c) 2022 Revista de Direitohttps://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessLeitão, Rodrigo DamascenoQuintanilha, Gabriel Sant'Anna2022-06-13T18:29:31Zoai:ojs.periodicos.ufv.br:article/13698Revistahttps://periodicos.ufv.br/revistadir/indexPUBhttps://periodicos.ufv.br/revistadir/oairevistadir@ufv.br2527-03891806-8790opendoar:2022-06-13T18:29:31Revista de Direito - Universidade Federal de Viçosa (UFV)false
dc.title.none.fl_str_mv Efects on the judgment of the “Thesis of the Century” in the light of judicial precedents
Reflexos do julgamento da “Tese do Século” à luz dos precedentes judiciais
title Efects on the judgment of the “Thesis of the Century” in the light of judicial precedents
spellingShingle Efects on the judgment of the “Thesis of the Century” in the light of judicial precedents
Leitão, Rodrigo Damasceno
Judicial precedents
(Non-)Observance
Tax Law
“Thesis of the Century”
Brazilian Supreme Court
Precedente judiciais
(In) Observância
Direito Tributário
"Tese do Século"
STF
title_short Efects on the judgment of the “Thesis of the Century” in the light of judicial precedents
title_full Efects on the judgment of the “Thesis of the Century” in the light of judicial precedents
title_fullStr Efects on the judgment of the “Thesis of the Century” in the light of judicial precedents
title_full_unstemmed Efects on the judgment of the “Thesis of the Century” in the light of judicial precedents
title_sort Efects on the judgment of the “Thesis of the Century” in the light of judicial precedents
author Leitão, Rodrigo Damasceno
author_facet Leitão, Rodrigo Damasceno
Quintanilha, Gabriel Sant'Anna
author_role author
author2 Quintanilha, Gabriel Sant'Anna
author2_role author
dc.contributor.author.fl_str_mv Leitão, Rodrigo Damasceno
Quintanilha, Gabriel Sant'Anna
dc.subject.por.fl_str_mv Judicial precedents
(Non-)Observance
Tax Law
“Thesis of the Century”
Brazilian Supreme Court
Precedente judiciais
(In) Observância
Direito Tributário
"Tese do Século"
STF
topic Judicial precedents
(Non-)Observance
Tax Law
“Thesis of the Century”
Brazilian Supreme Court
Precedente judiciais
(In) Observância
Direito Tributário
"Tese do Século"
STF
description This article aims to analyze the judgment of the "Thesis of the Century", which excluded ICMS (Brazilian Tax on the Circulation of Goods and Services) from the PIS and COFINS (Brazilian Social Security Financing Contribution), focused on identifying if the decision bases applied by the Brazilian Supreme Court observe the theory of judicial precedents, as well as the impact of this decision in future cases. Thus, the methodology adopted came from an inductive analysis, conducting an empirical-jurisprudential examination, scrutinizing the winning and losing arguments that supported the votes for the analyzed judgments. In the end, it is concluded that, besides the foundations based on precedents still being primitive in the Brazilian Supreme Court, the use of distinguishing and overruling is normally devoid of satisfactory criteria, which infringes the principles of uniformity, stability, integrity, and coherence, harming legal certainty and equality; adversely affecting the lives of those citizens under this jurisdiction.
publishDate 2022
dc.date.none.fl_str_mv 2022-06-13
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufv.br/revistadir/article/view/13698
10.32361/2022140113698
url https://periodicos.ufv.br/revistadir/article/view/13698
identifier_str_mv 10.32361/2022140113698
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufv.br/revistadir/article/view/13698/7363
dc.rights.driver.fl_str_mv Copyright (c) 2022 Revista de Direito
https://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Revista de Direito
https://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Federal de Viçosa
publisher.none.fl_str_mv Universidade Federal de Viçosa
dc.source.none.fl_str_mv Revista de Direito; Vol. 14 No. 01 (2022); 01-28
Revista de Direito; Vol. 14 Núm. 01 (2022); 01-28
Revista de Direito; v. 14 n. 01 (2022); 01-28
2527-0389
1806-8790
reponame:Revista de Direito
instname:Universidade Federal de Viçosa (UFV)
instacron:UFV
instname_str Universidade Federal de Viçosa (UFV)
instacron_str UFV
institution UFV
reponame_str Revista de Direito
collection Revista de Direito
repository.name.fl_str_mv Revista de Direito - Universidade Federal de Viçosa (UFV)
repository.mail.fl_str_mv revistadir@ufv.br
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