Res Judicata vs. Equality in Tax Law

the Conflict from the Perspective of the Free Competition

Abstract

The purpose of this paper is to analyze the apparent conflict between tax res judicata and the principle of equality under the aspect of free competition, having as a paradigm the case of social contribution on net profit – CSLL (Act n. 7.689/1988). Thus, primarily, an analysis of the institute of res judicata and its relation with certainty in law will take place. Also, the article will examine the evolution of the study of the res judicata in tax matters from the point of view of the CSLL case. Finally, there will be a thorough analysis of the conflict between tax res judicata and free competition, holding that the appropriate solution to the problem would be a harmonization of the principles of certainty in law and equality, maintaining the past effects of res judicata, limiting it, regarding the continuous relations, to the future, in cases in which extreme state of inequality is verified.