O regime de tutelas do Código de Processo Civil e a redefinição do conteúdo normativo do artigo 170-A do Código Tributário Nacional

• Ano de defesa: 2021
• Autor(a) principal: Leão, Fernanda Teles de Paula
• Orientador(a): Carrazza, Roque Antonio
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: Direito tributário; Precedentes judiciais; Tutela antecipada
• Palavras-chave em Inglês: Taxation - Law and legislation; Stare decisis; Early protection
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/24545

Considering the several changes in the Brazilian legislation, especially with the promulgation of the new Code of Civil Procedure, there was a significant appreciation of the precedents, which play an important role both in the equal treatment between those under jurisdiction, and in meeting the legal security of the decisions. Also with the intention to reinforce the importance of the precedents and aiming at the necessity to consolidate instruments for the reasonable duration of the process and the implementation of means that guarantee the celerity of its proceedings, the Code of Civil Procedure of 2015 has brought the provision of the provisory tutelage, which may be either of urgency or evidence. Simultaneously to the alterations in the procedural legislation, the compensation regime has also undergone meaningful changes and procedural improvements, being currently managed and operated by an electronic data processing and crossing system, allowing the Federal Revenue Service to have absolute control over all compensation from taxpayers. Therefore, taking this scenario of significant legislative alterations into account the present study proposes a reinterpretation of the normative content of article 170-A of the National Tax Code, aiming at modifying the current understanding of the national Courts that the prohibition stated in this norm is also applied in cases in which taxes have already been declared undue by the STJ or the STF under the rite of repetitive appeals and general repercussion, taking into account the moment when the norm will be applied to the specific case, since this article has been edited under a specific social background which has undergone changes