Aplicação do tema 69 de repercussão geral do STF em ações rescisórias
Tipo
TCC
Data de publicação
2019-11
Periódico
Citações (Scopus)
Autores
Avilla, Matheus Mello Medeiros
Orientador
Gioia, Fulvia Helena de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O Brasil é um dos países com uma das mais altas cargas tributárias do mundo e inúmeras são
as celeumas que se instalam no Direito Tributário acerca dos recolhimentos que os contribuintes
devem efetuar. Com base em análise jurisprudencial, doutrinária e da legislação, o trabalho
pretende analisar qual a lógica de aplicação do entendimento firmado pelo STF no Tema 69,
em decisões proferidas em consonância com o entendimento anterior, sumulado pelo STJ há
cerca de trinta anos, que são objetos de Ações Rescisórias. Para tanto, serão mencionadas as
especificidades do PIS, da COFINS e do ICMS, para elaboração de uma análise da aplicação
pretérita da tese da inconstitucionalidade fixada no Tema 69, abordando a evolução do
posicionamento nos tribunais superiores até o momento atual da jurisprudência. Concluir-se-á
que, a despeito de existir, há quase 30 (trinta) anos, inúmeras ações sobre este assunto no
Judiciário, o bom senso tem guiado a maior parte dos julgadores até aqui, que vêm
reconhecendo um cenário de ausência de manifestação da Suprema Corte sobre o assunto, até
a fixação do Tema 69, impossibilitando a aplicação da Súmula 343 do STF.
Brazil is one of the countries with one of the highest tax burdens in the world and countless are the discussions related to Tax Law about payments that taxpayers must do. Based on jurisprudential, doctrinal and legal analysis, this current study has the goal to analyze the application logic of the stand established by the Supreme Court, when the judgment of the Theme 69, in decisions issued in accordance with the previous understanding, which has been a precedent of the Supreme Court about thirty years ago and is the object of several Rescissory Actions. To this end, the specificities of PIS, COFINS and ICMS will be mentioned in order to elaborate an analysis of the past application of the unconstitutionality thesis established by Theme 69, dealing with the evolution of Superior Court’s stand until the present case law. It will be concluded that, despite the fact that there are, almost 30 (thirty) years ago, numerous actions related to this subject in the Judiciary, common sense has guided most judges so far, who have been recognizing a scenario of lack of manifestation of the Supreme Court on the matter, until the establishment of Theme 69, making it impossible to apply the Supreme Court 343.
Brazil is one of the countries with one of the highest tax burdens in the world and countless are the discussions related to Tax Law about payments that taxpayers must do. Based on jurisprudential, doctrinal and legal analysis, this current study has the goal to analyze the application logic of the stand established by the Supreme Court, when the judgment of the Theme 69, in decisions issued in accordance with the previous understanding, which has been a precedent of the Supreme Court about thirty years ago and is the object of several Rescissory Actions. To this end, the specificities of PIS, COFINS and ICMS will be mentioned in order to elaborate an analysis of the past application of the unconstitutionality thesis established by Theme 69, dealing with the evolution of Superior Court’s stand until the present case law. It will be concluded that, despite the fact that there are, almost 30 (thirty) years ago, numerous actions related to this subject in the Judiciary, common sense has guided most judges so far, who have been recognizing a scenario of lack of manifestation of the Supreme Court on the matter, until the establishment of Theme 69, making it impossible to apply the Supreme Court 343.
Descrição
Palavras-chave
tax law , ICMS , pis/cofins , tributário , ação rescisória , rescissory action