Efeitos temporais das decisões de inconstitucionalidade do Supremo Tribunal Federal em matéria tributária

Abstract

The present dissertation aims at the matter of the Supreme Court's temporary effectiveness decisions during its abstract control of the law's constitutionality in a tributary way. The theme choice was caused by the proliferation, within the Brazilian Law, of the lawsuits receding acknowledgement by the National Treasury, aiming at deforming sentences which have been already judged and also have its effects favorable to the taxpayers, exactly after the decisions passed by the Supreme Court in adverse to the judged matter, during the concentrated constitutionality co 01. First of ali, it is disserted about the two constitutionality system control of 3razilian Law - the diffuse and the concentrated - tracing, even, parallels with the er legal systems - notably, the North American and the Austrian - to point out e Classical effects of the Supreme Court's decisions in each case. Secondly, e dissertation aims at analyzing the nature of the role performed by the Supreme Court on the concentrated control of the constitutionality, as well as on its decision, o demonstrate doctrinaire and jurisprudential diverging concerning the adoption, in Brazilian Law, of the voiding theory, which has a North American origins, and the annulability theory, formulated by Kelsen. As folIows, it is approached the practice adopted by the National Treasury, intending to not take into consideration e passed sentences in favor of the taxpayers, which turned out to be adverse to e constitutional text after the decisions passed by the Supreme Court on the abstract control, to analyze our conclusions in a sense of, in tributary way, should andon the voiding dogma, so that the effects of the receding Lawsuits stem uld be fixed according to the peculiarities of each concrete situation, being dated only inthe event which reflect favorable repercussion to the contributors, ce the constitutionality control, since the Constitutionalism advent or the installation of the Law State, is the previewed guaranty within the Constitution to protect the taxpayers and not the state.