Res Judicata in Constitutional Tax Matter
Keywords:
res judicata, prejudicial matter, ruling of (un)constitutionality of the basic rule of taxation, article 503, § 1, III of the Civil Procedure Code, jurisdiction, judges/CourtsAbstract
Since the enactment of the Civil Procedure Code of 2015, which introduced the applicability of res judicata on prejudicial matter ruled incidentally in the proceeding, upon which depends resolution of the case (article 503, § 1, I through III, and § 2), representing significant novelty in judicial tax litigation, little attention has it received from those who act in the tax area. This study approaches one of the perspectives of the topic, i.e., ruling of (un)constitutionality of the basic rule of taxation, concluding for the possibility of characterization of prejudicial matter upon which res judicata shall apply, in any judicial anti-enforcement action/measure. For that, the study will interpret subsection III, of § 1, of article 530, and will develop the argument that analysis and ruling of the constitutional matter, since prejudicial and ruled incidentally by judges and Courts, is not under the sole jurisdiction of the Federal Supreme Court.
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Copyright (c) 2021 Luiz Guilherme Marinoni, Fernanda Donnabella Camano
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