THE FEDERAL SUPREME COURT (STF) TRIAL OF EXTRAORDINARY APPEAL NO. 1.072.485/PR AND THE NECESSITY TO MODULATE ITS EFFECTS

Authors

  • Valter de Souza Lobato
  • Tiago Conde Teixeira

Keywords:

GENERAL REPERCUSSION, PROTECTION OF TRUST, GOOD FAITH, MODULATION OF EFFECTS

Abstract

Introduction. 1. The Institute of General Repercussion. 2. Extraordinary Appeal No. 1.072.485/PR. 2.1. Extraordinary appeal and general repercussion. 2.2. Theme 985 analyzed by the Supreme Court full composition. 2.3. Res iudicata extension and its alleged flexibilization. 3. Non-incidence of social contribution on vacation additional payments. 4. The change in jurisprudence promoted by RE 1.072.485/PR. 5. Protection of Trust, Good Faith and Legal Certainty in the Brazilian Tax System. 5.1. Fundamentals of Trust Protection. 5.2. Protection of Trust under public law. 5.3. Protection of trust and non-retroactivity. 5.4. The relation between principles of Legal Certainty, Good Faith and Protection of Trust and the modification of jurisprudence. Final considerations. References.

Author Biographies

Valter de Souza Lobato

Professor de Direito Financeiro e Tributário da Universidade Federal de Minas Gerais (UFMG). Mestre e Doutor em Direito pela UFMG. Presidente da Associação Brasileira de Direito Tributário (ABRADT). Advogado.

Tiago Conde Teixeira

Mestre em Direito Público pela Universidade de Coimbra (Portugal). Bacharel em Direito pelo Centro Universitário de Brasília. Professor de Direito Tributário do Instituto Brasiliense de Direito Público (IDP). Membro efetivo da Câmara de Tributação da FECOMÉRCIO. Consultor e Advogado.

Published

2020-09-01

How to Cite

Lobato, V. de S. ., & Teixeira, T. C. . (2020). THE FEDERAL SUPREME COURT (STF) TRIAL OF EXTRAORDINARY APPEAL NO. 1.072.485/PR AND THE NECESSITY TO MODULATE ITS EFFECTS . Revista Direito Tributário Atual, (46), 534–566. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/1117

Issue

Section

Doutrina Nacional (Not Peer Reviewed)