Teoria dos precedentes no processo tributário à luz do princípio constitucional da segurança jurídica

• Ano de defesa: 2023
• Autor(a) principal: Coelho, Marina de Andrade Figaro Caldeira
• Orientador(a): Becho, Renato Lopes
• 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: Teoria dos precedentes; Processo tributário; Common law; Segurança jurídica
• Palavras-chave em Inglês: Theory of precedents; Tax litigation process; Common law; Legal certainty
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/39400

The present work aimed to study the theory/doctrine of precedents in Brazil and in Comparative Law, demonstrating their similarities and differences. In comparison, it was verified the application of the theory/doctrine of precedents in the United Kingdom, Spain and the United States of America. It was also analyzed the utilization of the theory of precedents in Brazil and its possible origin in the Common Law system. A study of the main tax constitutional principles that have relevance to the theory of precedents was carried out. It was also verified the application of the theory of precedents in the tax law in relevant cases judged by the Superior Court of Justice and the Federal Supreme Court. In addition, it was analyzed whether Brazilian courts are observing the principle of legal certainty when rendering their decisions