CONSIDERAÇÕES ACERCA DA COISA JULGADA E SEUS REFLEXOS NO PROCESSO TRIBUTÁRIO

Abstract

This paper aims to elucidate the recent position of the Federal Supreme Court,
in tax matters, about final judicial decisions that were based on a legal provision later
declared unconstitutional. For better understanding, the study begins by defining and
detailing the constitutional guarantee of res judicata, including the definitions of
unconstitutional, formal and material res judicata. After understanding the institute, it is
necessary to examine the mechanisms of control of constitutionality, namely, concentrated
and diffuse control, to then show the need for balance between the principles of the
Supremacy of the Federal Constitution, Legality, Isonomy, Legal Security and Free
Competition. Finally, the appropriateness of the Rescission Action is studied, seeking, at
the end, an overview of the understanding of the theme by the supreme court over the years, with the consequent understanding of the theses formulated in the judgment of
themes 881 and 885