A formação de precedentes vinculantes e os seus reflexos em atos administrativos de aplicação da legislação tributária

Abstract

Based on the premise that the legal rules are built as a result of the interpretation carried out by authorities appointed by law when issuing decisions or administrative acts, the aim of this work is to investigate the functions performed by the Federal Supreme Court and the Superior Court of Justice regarding the consolidation of their case law and issuing decisions with binding effects. In this way, it will be addressed particularities of the system of binding precedents introduced in Brazil, mainly by the Code of Procedure Law, which enter in force in 2016, as well as the devices that had already been introduced in Brazilian system previously and that have similar effects. Moreover, a brief distinction regarding the main features of common law systems that follow the stare decisis doctrine. Given the importance of following the decisions with binding effects, this work will cover the devices allowed by Brazilian law in order to challenge decisions or administrative acts issued without considering them. In the last chapter, the topic concerning the binding effects and the obligation of administrative authorities to follow the interpretation shown on the decision with binding effects when issuing administrative act as a result of application the tax law