Controle de constitucionalidade e coisa julgada em matéria tributária

• Ano de defesa: 2024
• Autor(a) principal: Toledo, Maria Danielle Rezende de
• Orientador(a): Bueno, Cassio Scarpinella
• 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 Pós-Graduação em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: Coisa julgada; Controle de constitucionalidade; Direito tributário
• Palavras-chave em Inglês: Res judicata; Constitutionality; Control; Tax law
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/41312

This dissertation aims to analyze the institutes of res judicata and the control of constitutionality, restricting itself to tax matters, especially in view of the judgment of Extraordinary Appeals Nos. 949.297/CE and 955.227/BA, which deal specifically with the impacts of the control of constitutionality of Law No. 7.689/88, which establishes the Social Contribution on Profits (CSL), in the face of res judicata obtained by taxpayers recognizing the unconstitutionality of the tax requirement at a time prior to the analysis by the Federal Supreme Court. We will analyze the construction of precedents since the constitutionalization of law and procedure, including for the formation of jurisprudential law. We will address the grounds for defending the preservation of res judicata - the effects of the Supreme Court's understanding - and, finally, we will address the role of the National Treasury Attorney's Office in constructing the winning thesis to determine the cessation of the effects of res judicata based on the control of constitutionality with erga omnes and binding effects