Mudança de jurisprudência em matéria tributária com trânsito em julgado
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Tipo
TCC
Data de publicação
2022-12
Periódico
Citações (Scopus)
Autores
Pereira, Everton Jose
Orientador
Francisco, José Carlos
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ISSN da Revista
Título de Volume
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Resumo
Este artigo teve como premissa analisar a forma como os tribunais mudam
suas jurisprudências em matéria tributária e quais os impactos que tais transformações
causam à sociedade, tendo em vista a confiança construída aos contribuintes através de
um entendimento jurisprudencial – principalmente no que refere a forma organizacional
adotada com vistas a reduzir ou se preparar ao encargo tributário. O sistema tributário
brasileiro possui uma enorme tratativa na Constituição da República e, com isso, tem-se
controvérsias relevantes decididas pelos tribunais superiores, a qual acarreta, por vezes,
em entendimentos contrários entre estes tribunais ou divergência por decisões do próprio
tribunal. O Direito Tributário possui enorme importância em desenvolvimento do estado,
considerando-se as consequências econômicas ou sociais acarretadas por uma decisão
judicial. Com isso, o Estado, neste aspecto representado pelo Poder Judiciário ou pela
Administração Tributária deve adotar, como premissa basilar, seja pela mudança de
jurisprudência ou de entendimento acerca de determinada matéria, a segurança jurídica e
proteção de confiança do contribuinte, tendo em vista a vulnerabilidade que o contribuinte
possui em relação ao Estado. O Poder Judiciário sob a premissa de impacto aos cofres
públicos tem utilizado a modulação de efeitos como regra, mas este deve ser exceção.
Quais os impactos causados à eventual relativização da coisa julgada. A mudança de
jurisprudência deve resguardar o direito adquirido e a coisa julgada e, assim, tais
transformações devem produzir efeitos ex nunc. A análise foi feita principalmente sob
dois casos paradigmas: a) incidência do Cofins para as sociedades civis prestadores de
serviços e b) terço constitucional de férias e a incidência da contribuição patronal.
The premise of this article was to analyze how courts change their jurisprudence on tax matters and what impacts such changes cause to society, considering the trust built to taxpayers through a jurisprudential understanding - especially regarding the organizational form adopted in order to reduce or prepare for the tax burden. The Brazilian tax system has a huge treatment in the Constitution of the Republic and, therefore, there are relevant controversies decided by the higher courts, which sometimes leads to opposing understandings between these courts or divergence by decisions of the court itself. Tax Law has enormous importance in the development of the state, considering the economic or social consequences entailed by a judicial decision. Thus, the State, in this aspect represented by the Judiciary or the Tax Administration must adopt, as a basic premise, whether by change in jurisprudence or understanding on a certain matter, the legal security and protection of taxpayer's trust, considering the vulnerability that the taxpayer has in relation to the State. The Judiciary Branch, under the premise of impact on the public coffers, has used the modulation of effects as a rule, but this should be the exception. What are the impacts caused by the eventual relativization of the res judicata? The change in jurisprudence must safeguard the acquired right and the res judicata and, thus, such transformations must produce ex nunc effects. The analysis was made mainly under two paradigm cases: a) incidence of Cofins for civil companies that provide services and b) constitutional one-third vacation and the incidence of employer's contribution.
The premise of this article was to analyze how courts change their jurisprudence on tax matters and what impacts such changes cause to society, considering the trust built to taxpayers through a jurisprudential understanding - especially regarding the organizational form adopted in order to reduce or prepare for the tax burden. The Brazilian tax system has a huge treatment in the Constitution of the Republic and, therefore, there are relevant controversies decided by the higher courts, which sometimes leads to opposing understandings between these courts or divergence by decisions of the court itself. Tax Law has enormous importance in the development of the state, considering the economic or social consequences entailed by a judicial decision. Thus, the State, in this aspect represented by the Judiciary or the Tax Administration must adopt, as a basic premise, whether by change in jurisprudence or understanding on a certain matter, the legal security and protection of taxpayer's trust, considering the vulnerability that the taxpayer has in relation to the State. The Judiciary Branch, under the premise of impact on the public coffers, has used the modulation of effects as a rule, but this should be the exception. What are the impacts caused by the eventual relativization of the res judicata? The change in jurisprudence must safeguard the acquired right and the res judicata and, thus, such transformations must produce ex nunc effects. The analysis was made mainly under two paradigm cases: a) incidence of Cofins for civil companies that provide services and b) constitutional one-third vacation and the incidence of employer's contribution.
Descrição
Palavras-chave
coisa julgada , segurança jurídica , proteção da confiança , res judicata , legal certainty , protection of trust