Aspectos jurídicos e a relativização da coisa julgada em matéria tributária

Abstract

Addresses the res judicata by the prospect of the existence or absence of the relativization of the institute, before analyzing its effects on tax matters. Introduces the concept, the legal nature, the limits and scope of res judicata from the demands of legal certainty, justice, morality, legality and equality treatment. Search footstool development since the formation of tax liability, generally tax-incidence matrix and the formation of res judicata own tax. Evaluates their impact and pragmatic aspects of the application of res judicata in the tax area. Checks for a fiscal crisis of res judicata, as well as its relativization. In this context, provides conclusive information on whats has Pronouncement No. 239 of the Federal Supreme Court and the very recent opinion of the Office of Attorney-General of the National Treasury No. 492/2011. Versa also on the tax relationship continuance, the effects of modification of the factual and legal support this relationship and brings up the questions regarding the constitution of future tax liabilities on account of previous goals set by the Federal Supreme Court, wich that is, if they would have with the power to prospectively terminate binding effect of tax decisions covered up the mantle of res judicata are contrary to them