A coisa julgada em matéria tributária e o princípio da segurança jurídica: uma análise à luz dos temas 881 e 885 do STF no sistema de controle de constitucionalidade brasileiro

Abstract

This present work aims to analyze the judgment of Themes 881 and 885 of the Brazilian Supreme Federal Court (STF) and their consequences on various institutes within the procedural, tax, and constitutional legal orders. The matter brought before the Constitutional Court concerned the effects that a potential constitutionality control decision issued by the STF would have on the temporal extension of res judicata concerning successive or continuous tax relations formed prior to the new precedent of the Superior Court but with content in the opposite direction. Thus, the resolution of the controversy would clarify whether the subsequent judgment of the Court would be able to interrupt the effects of res judicata for future relations, born after the STF's position, and, if the answer is affirmative, whether the limitation would occur automatically or would require a judicial review. Therefore, the investigation carried out in this work involves understanding the effects of each form of constitutionality control, as well as the theories that justify the convergence between them, especially in the attribution of binding and erga omnes effects, even to diffuse control. Moreover, it is also essential to analyze the regulation of legal certainty and one of its main corollaries, res judicata, especially its temporal limits, which can only be understood when definitions are outlined regarding successive or continuous legal relations. In this context, another important aspect of legal certainty that deserves attention is the clash between its content and other constitutional values, a differential factor to explain whether the interruption of the effects of res judicata could really occur automatically. From this, it becomes possible to examine the grounds of the judgments that resolved the problem, as well as to offer a critical view of the result defined by the Court.