Os efeitos da declaração de inconstitucionalidade proferida em ADIN e ADC em cada etapa da relação de crédito e de indébito tributário

AUTOR(ES)

Rafael Pandolfo

DATA DE PUBLICAÇÃO

2010

RESUMO

The consequences of the decisions made by the Supreme Court in the trial of the direct action of unconstitutionality and of the declaratory action of constitutionality - over the legal relationships between the State and taxpayers are investigated in the present study. Addressing the rules that substantiate the legal security in the Brazilian legal ordering and combining them with those that ensure the preservation of equality and free competition, this study aims to provide a practical outlet for the consequences of constitutionality and unconstitutionality declarations, pronounced in the concentrated control of constitutionality (and interim decisions) at each stage of the cycle of positiveness in the legal ordering, covering all forms and stages of formation of credit and undue tax. For that, comprehensive doctrine is used, and a careful analysis of the criteria already adopted by the Supreme Court on its precedents is developed. In this work, it is therefore concluded that the inalterability of the past, in tax law, is a result of formal res judicata, procedural stage that, however, does not ensure the intangibility of the future

ASSUNTO(S)

ação direta de inconstitucionalidade indébito tributário crédito tributário decisão judicial em matéria tributária direct unconstitutionality suits constitutionality declaratory action tax credit ação declaratória de constitucionalidade direito tributario tax judicial decisions undue tax

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