A problematização da sentença como causa suspensiva da exigibilidade da obrigação tributária ante a interposição de recurso de apelação

Abstract

This work aims at the questioning of the effectiveness of the judgment for plaintiff as the cause of suspension of the enforceability of the tax liability when there is a decision determining the entertainment of the appeal with suspensive effect, in order to, initially, investigate the sources of Law and the rules classification in order to observe whether the Judiciary decisions are rules or not. Afterwards, we shall treat the matters of rules effectiveness, validity and technical, legal and social efficiency, delimiting the concept of each of these institutions, which not rarely are mistaken by the jurists as a whole. Still on the course of the investigation, we shall dive into the cycle of making Tax Law positive as from the constitutional grounds of the tax, in order to enter the core of this work, which is the effectiveness of the judgment for plaintiff as the cause of suspension of the enforceability of the tax liability. Lastly, taking into account the classification of the Judiciary decisions, we shall corroborate whether the judgment for plaintiff may have its effectiveness withdrawn as of the output of a new ruling determining the entertainment of the appeal with suspensive effect