Jurisdição constitucional e coisa julgada : reflexos das decisões do Supremo Tribunal Federal sobre as relações jurídicas tributárias continuativas acobertadas pela coisa julgada : análise crítica do Parecer/CRJ/N° 492/2011

Abstract

This work intends to investigate whether and in what extent the decisions of the Supreme Court manage to change, for the future, the legal treatment granted by final decisions which govern a continued taxation, i.e., dealing with a juridical relationship that, because of the particularities of the elements of the precept that confers it strut, tends to be reproduced over time. In good measure, the work turns to analyze what is it, and what are the limits, applying a theory of procedural democracy, the tendency of hybridization of the models of judicial review, according to which the decisions of the Supreme Court, whether in abstract/concentrated or in concrete/diffuse control, brings the same effects. For the purpose of trying to achieve their goals, in the first chapter, the study begins by analyzing the theory of judicial decision of Ronald Dworkin, author who works under the logic of the common law, treating, then, the democraticprocedural review done by Jürgen Habermas. The second chapter analyzes the institution of res judicata, taking into account the distinction between statement and norm, and that this one, to make a fact juridical, requires the activity, made by man, of interpretation / application. In the next moment, in the third chapter, making use of the theoretical firmed in previous chapters, the text analyzes the Brazilian system of judicial review, criticizing, finally, the aforementioned hybridization tendency. In the fourth and final chapter, the approach, first, invests about Legal Opinion / CRJ / N º 492/2011, making comments about the sustainability of its propositions, touching specifically, later, the central theme of the study: which, and how, Supreme Court decisions are able to supplant the regime signed in a final judgment that treats about a continued tax relationship?