STF’s Innovations in the Judgment of Themes 881 and 885 on Constitutional Control and the Temporal Effects of Res Judicata

Authors

  • Fernando Facury Scaff

DOI:

https://doi.org/10.46801/2595-6280.53.18.2023.2352

Keywords:

constitucional control, limits of res judicata, CSLL, Themes 881 and 885

Abstract

This text is written in the middle of the trial, after the publication of the statements of Themes 881 and 885 by the Brazilian Supreme Court, and before the publication of the judgment, which deals in general with the articulation of the diffuse and concentrated constitutional control, and establishing new contours for the undoing of res judicata; and, specifically, the applicability of the Themes to the relationships involving the CSLL requirement. Parts of this text have already been published in electronic journals in fractional form and with eminently didactic objectives, which justifies the more fluid writing, purged of essential technicalities in an academic text. These fragmented texts are being brought together in search of a more complete view because it constitutes a leading case of fundamental importance for the legal system.

Published

2023-04-26

How to Cite

Scaff, F. F. (2023). STF’s Innovations in the Judgment of Themes 881 and 885 on Constitutional Control and the Temporal Effects of Res Judicata. Revista Direito Tributário Atual, (53), 452–469. https://doi.org/10.46801/2595-6280.53.18.2023.2352

Issue

Section

Doutrina Nacional (Not Peer Reviewed)