Os efeitos da ação rescisória no direito tributário

Abstract

This study intends to present how the decisions of the Rescissory Action can affect the legal system, especially regarding tax matters, as well as to understand how this affects or will affect taxpayers and the tax authorities. The Rescission Action seeks to break the effects applied by a decision riddled with addiction after the res judicata, however, when these decisions involve tax matters, their effects should be analyzed very carefully, as this matter has direct repercussions on the public economy, making the impact takes significant dimensions. To conduct this study, we analyzed the institute of res judicata, in order to understand how the determination of the effectiveness of the judicial provision occurs in the context of the rescissory action, as well as realize the need for termination action, even if it seeks the deconstitution of the res judicata. We seek to analyze the arguments to propose this action and how it may or may not affect or jeopardize one of the constitutional founding principles of legal certainty. The work demonstrated the arguments used by both the tax authorities and the taxpayer in order to debate the constitutionality or otherwise of the filing of the rescissory action, as well as the Court's understanding of these arguments