Os limites da coisa julgada em matéria tributária
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TCC
Date
2022-06
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Authors
Jesus, Jacqueline Santos de
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Medeiros, Edmundo Emerson de
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Abstract
O objetivo do presente trabalho é analisar os limites da coisa julgada nas relações
jurídicas desenvolvidas no campo do Direito Tributário, especialmente no tocante à sua eficácia
prospectiva nas relações continuativas diante de posterior alteração em seu suporte fático e
jurídico. Nesse sentido, a análise se baseia, a princípio, em torno dos contornos gerais da coisa
julgada e como o ordenamento jurídico desconstruiu a ideia do instituto como (totalmente)
absoluto e intangível. Posteriormente, a análise se desenvolve sob o aspecto das espécies de
relações jurídico-tributárias, com enfoque nas relações continuativas/sucessivas, e dos
elementos que detém o potencial de impedir que os efeitos da coisa julgada se prolonguem no
tempo. Por fim, é realizada uma breve análise acerca dos pronunciamentos administrativos e
judiciais a respeito da coisa julgada em matéria tributária.
The study hereby aims to analyze the limits of res judicata in legal relations in the Tax Law development field, especially regarding to its prospective effectiveness in continuous relations in the face of a subsequent change in its factual and legal support. Therefore, the analysis is based around the general contours of res judicata and how the legal system deconstructed the idea of the institute as absolute and intangible. Thereafter, the analysis is developed under the aspect of the species of legal-tax relationships, focusing on continuous/successive relationships, and the elements that have the potential to stop the effects of res judicata from protracting over time. Finally, a brief analysis is carried out on the administrative and judicial pronouncements regarding res judicata in tax matters.
The study hereby aims to analyze the limits of res judicata in legal relations in the Tax Law development field, especially regarding to its prospective effectiveness in continuous relations in the face of a subsequent change in its factual and legal support. Therefore, the analysis is based around the general contours of res judicata and how the legal system deconstructed the idea of the institute as absolute and intangible. Thereafter, the analysis is developed under the aspect of the species of legal-tax relationships, focusing on continuous/successive relationships, and the elements that have the potential to stop the effects of res judicata from protracting over time. Finally, a brief analysis is carried out on the administrative and judicial pronouncements regarding res judicata in tax matters.
Description
Trabalho indicado para publicação pela banca examinadora
Keywords
coisa julgada , direito tributário , relações continuadas , eficácia prospectiva , res judicata , tax law , continuing relations , prospective efficacy