Detalhes bibliográficos
| Ano de defesa: |
2011 |
| Autor(a) principal: |
Souza Júnior, Antonio Carlos Ferreira de
 |
| Orientador(a): |
Gouveia, Lúcio Grassi de
|
| Banca de defesa: |
Cunha, Leonardo José Ribeiro Coutinho Berardo Carneiro da
,
Queiroz, Mary Elbe Gomes
|
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Universidade Católica de Pernambuco
|
| Programa de Pós-Graduação: |
Mestrado em Direito
|
| Departamento: |
Direito
|
| País: |
BR
|
| Palavras-chave em Português: |
|
| Palavras-chave em Inglês: |
|
| Área do conhecimento CNPq: |
|
| Link de acesso: |
http://tede2.unicap.br:8080/handle/tede/473
|
Resumo: |
Is it possible to stop the concrete effects of a res judicata in a continuative tax legal relationship after a Supreme Court decision in the same issue? This research explores this question in two different ways: first, from Legal Theory point of view, will be analyzed the formal institutions related with object, with especial attenction to the unconstitutional norm sanction; second, confronting all theoretical models, this research collected data from one of Brazilian High Corts (Superior Tribunal de Justiça) and from High Administrative Court for Tax Disputes (Conselho Administrativo de Recursos Fiscais) with the scope to get a qualitative diagnosis of judicial and administrative decision making in disputes envolving the same object of this dissertantion. From these premisses, was found a trend to assign biding effects to Supreme Court precedents related to tax issues, inserting a new normative expectation to be obeyed by Governement and taxpayers. So, without any legislative reform, any incidental Supreme Court colegial decision can modify res judicata state of right, allowing the interruption of the future effectiveness of such sentences |
