Segurança jurídica e relativização da coisa julgada em matéria tributária

• Autor(a) principal: Mazzaferro, Ana Cristina Maia
• Data de Publicação: 2020
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: http://dspace.mackenzie.br/handle/10899/26575
• topic: coisa julgada; segurança jurídica; uniformização de julgados; relativização; efeitos; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The proposed study has as its main objective to analyze the res judicata as an institute, its constitutional protection, especially with regard to legal certainty, aiming at verifying what are the possibilities of relativizing the tax res judicata with due respect to legal certainty are. The relevance of the study is to verify, within the hypotheses in tax law of relativization of the res judicata, especially cases of standardize tax jurisprudence is in the opposite sense to the res judicata, and how this relativization can occur without violating the legal certainty. In this context, it will be essential to delimit the characteristics of the res judicata, the main implications of legal certainty vis-à-vis the institute, the means available to put into effect the relativization of the tax res judicata, especially the necessity to always observe them for this purpose, and in addition, analysis the judicial precedents which imply effective jurisprudence standardization, as well as the effects and applications of the relativization of res judicata in tax law. Regarding the effects of relativization, it will be demonstrated in which situations it is possible to reach the res judicata, always respecting the legal certainty. The tax effects resulting from the relativization are the main points of the analysis in the light of legal certainty, precisely because these effects reach into past acts and so will be an affront to the principle of legal certainty.