INCOHERENCE BETWEEN GROUND USED IN DIFFERENT JUDICIAL DECISIONS AND THE INTEGRITY OF TAX CASE LAW

Abstract

Recently in Brazil, legal researchers start to devote more attention to the justification of judicial decisions, as a limit to judicial rulings. It is relevant, in this scenario, to address the necessity of using, on such justifications, reasons compatible with premises used to decide different cases. However, researching judicial decisions, in Brazilian superior Courts, it is possible to see that not infrequently they incur in incoherence, using contradictory premises to solve different cases. When the contradiction in both cases leads to decisions in favor of the same litigator, this may reveal coherence not with the legal or-der, but with the interests of that litigator. This indicates how important the coherence of case law is to restrain the discretion of judges. This is how the Article 926 of Brazilian Civil Procedure Code is supposed to be understood, and, because of this, the comprehension regarding the use of some judicial ap-peals addressed to solve contradictions between different judicial decisions should be revisited.