Os efeitos da coisa julgada tributária em decorrência da superveniência de decisão do Supremo Tribunal Federal: uma análise do RE 949.297

Abstract

This research objective is to carry out an analysis of the Extraordinary Appeal nº 949.297/CE, of general repercussion of the STF, which deals with the limitation of the effects of the tax res judicata as a result of a new understanding of the Federal Supreme Court. For this, an exploration is carried out on the institute res judicata in Brazilian law and, especially, in tax matters. Nevertheless, to present the theses of defense of the taxpayer and the tax authorities so that they can be analyzed in opposition, carrying out, finally, the analysis of the votes of the ministers of the Federal Supreme Court on this subject and the legal consequences of this decision. Regarding the methodology, the dialectical approach method is used, in order to present a thesis (taxpayers' thesis), an antithesis (tax thesis) and a synthesis (STF decision through the analysis of the votes of its ministers). As a method of procedure, the monograph is adopted, with a detailed analysis of Extraordinary Appeal nº 949.297 and its practical implications of the decision. The research technique employed consists of indirect documentation, through bibliographic, jurisprudential and documentary research in normative texts, with the aim of examining the subject from the perspective of the taxpayer, the tax authorities, as well as the jurisprudential decisions on the subject. It is concluded that, with the decision by the Federal Supreme Court, the understanding on the subject will remain crystal clear, because until the present moment, the suspension of similar processes is maintained, awaiting the decision of this Extraordinary Appeal, which will have significant legal and economic repercussions. Furthermore, the definition of this issue will bring stability and security to future legal relationships.