COISA JULGADA TRIBUTÁRIA E PRECEDENTES

Abstract

Res judicata stands as a cornerstone of legal certainty in tax relations, yet the brazilian constitutional system has enshrined other values to be safeguarded in these relations, such as respect for precedents, tax equality, and free competition. In this context, this study examines the complex relationship between tax res judicata and judicial precedents in Brazilian Law, considering other values also protected by the Constitution. While the constitutional principle of res judicata ensures the stability of past judicial decisions, the emergence of new judicial standards can alter this landscape. The implications of these changes are discussed, especially in cases of continued dealings, which were recently the subject of judgments on topics 881 and 885 of general repercussion by the Brazilian Supreme Court. The research highlights the controversies surrounding the relativization of res judicata and the measures provided by the Civil Procedure Code and case law to deal with conflicts between judicial decisions and precedents. In conclusion, the importance of clear definitions by the Brazilian Supreme Court regarding the scope of precedents is emphasized, aiming to reduce litigation and strengthen legal certainty. Furthermore, the responsibility of both the Court and organized society in ensuring widespread publicity of the terms and effects of decisions rendered to the jurisdiction is spotlighted.