Limits of the res judicata in tax matters
DOI:
https://doi.org/10.24302/acaddir.v6.4497Keywords:
Res judicata, tax matters, common procedure actions, direct actions of constitutionality controlAbstract
The present study seeks to identify the limits of res judicata in tax matters and whether these limits should be relativized, considering the changes that occurred after the formation of res judicata and in the context of legal certainty. The syllogism focuses on the fact that there are situations in which these limits will be relativized, as in the case of legislative changes that modify a previous situation established between the parties, decisions handed down by the Federal Supreme Court or changes that allow the use of rescission action. If these changes affect taxpayers without a previous decision on the fact, the appropriate way, whether declaratory or condemnatory, is the common procedure, but if there is already res judicata, it may be necessary to appeal again to the Judiciary in the manner relevant to the case. This research is classified as exploratory, bibliographical and qualitative. The concluded conclusion was that the limits of res judicata in tax matters should be relativized when there is a new legal scenario about a certain tax relationship, so that the taxpayer, having a previous decision between the parties or not, is not harmed, as it is not plausible that the taxpayer pays taxes that are not due.
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