A cessação dos efeitos da coisa julgada das relações tributárias continuativas em face de superveniente decisão do STF

Abstract

Is it possible to stop the concrete effects of a res judicata in a continuative tax legal relationship after a Supreme Court decision in the same issue? This research explores this question in two different ways: first, from Legal Theory point of view, will be analyzed the formal institutions related with object, with especial attenction to the unconstitutional norm sanction; second, confronting all theoretical models, this research collected data from one of Brazilian High Corts (Superior Tribunal de Justiça) and from High Administrative Court for Tax Disputes (Conselho Administrativo de Recursos Fiscais) with the scope to get a qualitative diagnosis of judicial and administrative decision making in disputes envolving the same object of this dissertantion. From these premisses, was found a trend to assign biding effects to Supreme Court precedents related to tax issues, inserting a new normative expectation to be obeyed by Governement and taxpayers. So, without any legislative reform, any incidental Supreme Court colegial decision can modify res judicata state of right, allowing the interruption of the future effectiveness of such sentences