A insegurança jurídica tributária no Brasil: análise da quebra da coisa julgada em matéria tributária sob a ótica das Teses 881 e 885 do Supremo Tribunal Federal

Abstract

The purpose of this article is to critically analyze the content and arguments used in the judgment of Themes of General Repercussion nº 881 and 885 of the Federal Supreme Court, through which the understanding was established that decisions handed down in direct action or in terms of general repercussion by the Supreme Court automatically cease the temporal effects of res judicata. To this end, we start from a neoconstitutionalist theoretical framework to analyze the compatibility of innovative jurisprudence with the value of legal certainty, using critical dialectical methodology to formulate the hypothesis raised. In the end, the results of the research indicate that the arguments used by the STF in the judgment of the Themes discredit the value of legal certainty, while the automatic breakdown of res judicata, dispensing with the use of its own procedural institutes, greatly harms the taxpayer, fostering the scenario of legal tax uncertainty in Brazil.