As decisões proferidas pelo controle de constitucionalidade e a coisa julgada tributária no direito brasileiro

Abstract

This dissertation aims to analyze the implications of the existence of a final judgment on taxation issues that conflicts with a subsequent decision rendered by the Supreme Court in place of control of constitutionality. This conflict between judicial decisions have multiplied over recent years, particularly in the sphere of taxation, causing taxpayers to legal uncertainty about the demand and payment of taxes imposed by the state. The development of the subject begins with a study on the Brazilian constitutional system, the concept of principle, its interpretation and the constitutional principles relevant to the proposed study. Also we study the constitutional system of taxation, tax liability and the tax law principles relevant. The second point made in this study is the system of control of constitutionality, the analysis of the instruments adopted in Brazil, examining the repressive control concentrate and diffuse, and the different effects of decisions by the Supreme Court. Also examined are the res judicata and its relationship with the principle of juridical assurance, which is inherent in the democratic state, particularly in the field of taxation. Finally, notice the need for harmonization of the system, providing the mechanisms for liaison between them and the attempt to solve the conflicting situation involving two decisions arbitrated by the judiciary branch through the application of the principles of juridical assurance and equality