Súmula 584 do STF e princípios constitucionais tributários: uma análise sobre a (in)compatibilidade dos preceitos

Abstract

The Federal Constitution of 1988 establishes some limits to the power to tax and build true principles and tax immunities. The principle of precedence determines from when the exaction may be imposed while the principle of non-retroactivity prohibits the Government to collect taxes in relation to events that occurred before the law which instituted or increased. According Precedent 584 of the Supreme Court, to income tax calculated on income in the base year, applies the law of the fiscal year in which the return must be submitted. This work intends to conduct a study on the precedent in interpretation according the principles of precedence and non-retroactivity, examine jurisprudence that justified the creation of understanding and studying the judicial precedents that indicate a possible change of understanding. In conclusion, the Precedent 584 should be canceled, especially because of the evolution experienced by the Tax Law from the Constitution of 1988, deserving support the arguments captained by Min. Carlos Velloso and judged by the Superior Court of Justice in order to be incompatible with the principle of non-retroactivity tax.