Binding Precedents in Tax Matters

how to identify the Ratio Decidendi of a Case

Authors

  • Caio Cezar Soares Malpighi IBDT

DOI:

https://doi.org/10.46801/2595-6280.51.4.2022.1303

Keywords:

binding precedents, tax law, Supreme Court, ratio decidendi

Abstract

This paper intends to establish an objective method in the application of binding precedents that was ruled on tax controversies. Considering the precedent theory, the present study will analyze procedural rules as well as situations in which binding precedents on tax issues have been decided, focusing on identifying what and how far what was ruled in the precedent binds other judges in resolution of similar tax cases. At the end, using a concrete example, this study aims at doing a critical analysis of the treatment given to binding precedents in tax matters by the Brazilian Supreme Court.

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Published

2022-08-23

How to Cite

Malpighi, C. C. S. (2022). Binding Precedents in Tax Matters: how to identify the Ratio Decidendi of a Case. Revista Direito Tributário Atual, (51), 104–129. https://doi.org/10.46801/2595-6280.51.4.2022.1303

Issue

No. 51 (2022)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2022 Caio Cezar Soares Malpighi

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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