Eficácia prospectiva da decisão modificativa de precedente em matéria tributária

Abstract

It investigates the changes in precedent in tax matters for continued treatment and their consequences. The problem is centered on approaching, through Hermeneutics and the Brazilian legal system, the way to support with legal certainty the changes of precedents in tax matters of continued treatment. The hypothesis adopted by the research was based on the constitutional principle of legal certainty in a constitutional order and, in the procedural sphere, on the prospective effectiveness in relation to tax events that are repeated over time. It adopts the hypothetical-deductive approach method, with the analysis of bibliography on Philosophy and Law. As specific objectives, it analyzes the evolution of interpretation through Gadamerian hermeneutics and its intrinsic dynamics and historicity; the way in which precedents gained space in the patrimony legal system; the peculiarities of precedents in the Brazilian legal system; changes in precedent in tax matters for continued treatment and legal certainty; reflections on issues of a continued treatment of taxation. To this end, it centers its conception on authoritative theory by Hans-Georg Gadamer, and defended by Lenio Luiz Streck, with a focus on legal hermeneutics. In conclusion, the research demonstrates that a change of precedent under a scholarship involving continuing treatment tax relationships should be effective prospectively.