Modulação de efeitos em matéria tributária: uma análise de precedentes do STF à luz do consequencialismo

Abstract

The present work aims to analyze precedents of the Brazilian Supreme Court (STF) in tax matters, with regard to the application of the modulation of effects, focusing on identifying the strength of the consequentialist argument, concerning the economic impact on public finances resulting from decisions of (un)constitutionality, and whether, in contrast, other relevant but overlooked consequences exist. Thus, for the present work, the methodology adopted involved a bibliographic study on the theory of judicial precedents, the modulation of effects, and consequentialism as an argument incorporated into law, with a transnational dialogue. Furthermore, the empirical-jurisprudential method was applied to specific cases judged by the STF, presenting the winning and losing arguments in the analyzed cases. Finally, the conclusion is that the exceptional nature of the institute, notably due to the necessary observance of legal certainty, does not align with the excessive use made by the Supreme Court.