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Master's Dissertation
DOI
https://doi.org/10.11606/D.2.2020.tde-05052021-235519
Document
Author
Full name
Leticia Alessandra Costa Nauata
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2020
Supervisor
Committee
Rodrigues, Walter Piva (President)
Araújo, Juliana Furtado Costa
Oliveira, Marco Antonio Perez de
Tôrres, Heleno Taveira
Title in Portuguese
Controle de constitucionalidade e coisa julgada nas relações jurídicas tributárias de natureza continuativa
Keywords in Portuguese
Coisa julgada
Controle de constitucionalidade
Direito tributário
Abstract in Portuguese
O trabalho trata da relação entre o instituto da coisa julgada e o sistema de controle de constitucionalidade no Direito brasileiro atual, considerando as especificidades das relações jurídicas tributárias de natureza continuativa e os efeitos das decisões do Supremo Tribunal Federal sobre sentenças que lhe são contrárias, já transitadas em julgado. Primeiramente, serão esclarecidos os conceitos de relação jurídica continuativa e de coisa julgada utilizados na presente dissertação. Após, identificaremos as espécies de controle de constitucionalidade existentes no Direito pátrio, bem como os efeitos vinculantes e erga omnes das decisões do STF no exercício desse controle. Por fim, analisaremos as hipóteses de conflitos entre julgados no controle difuso e no controle concentrado de constitucionalidade, buscando soluções que compatibilizem os princípios da isonomia e da segurança jurídica. A matéria é objeto de discussão nos Temas de nºs 881 e 885 que se encontram sob repercussão geral em nossa suprema corte.
Title in English
Constitutionality control and res judicata in continuous nature tax legal relationship
Keywords in English
Conflicting decisions
Constitutionality control
Continuous nature or continuous legal relationship
Res judicata
Tax relation
Abstract in English
The present assignment aims to discuss the res judicata and the constitutionality control system in current Brazilian law taking into account the specifities of continuous nature tax legal relationship and the effects in final and unappealable decisions rendered by the Federal Supreme Court on sentences which are adverse. Firstly, the concepts of legal relationships with an ongoing agreement and res judicata mentioned in this thesis are clarified. Second, constitutionality control norms existing in the national law are pinpointed as well as the Federal Supreme Court decisions binding and erga omnes effects when exerting their powers. Lastly, we intend to analyze conflict hypothesis in cases under diffuse and concentrated constitutional control in search for solutions that uphold the principles of equality and legal certainty. The matter is subject to discussion on Temas numbers 881 and 885 by General Repercussion by the Federal Supreme Court.
 
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Release Date
2023-05-05
Publishing Date
2021-10-25
 
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