Reflexões sobre a modulação dos efeitos das decisões do STF em matéria tributária

Abstract

This paper intends to reflect on the economic consequences of the modulation of effects in tax matters argued in decisions rendered by the Supreme Court in Direct Actions of Unconstitutionality, considering the high values involved and the risk of imbalance of market competition. The current Brazilian context proves the legal uncertainty arising from the absence of parameters for the modulation of effects application. Notwithstanding the relevance of art. 27, of Law no. 9.868/1999, its application needs to be better substantiated and made with clearer parameters in order to ensure legal certainty.