As repercussões do tema 881 do STF nas decisões tributárias transitadas em julgado

Abstract

This study aims to analyze the repercussions of Extraordinary Appeal 949297, which led to STF Theme 881. To achieve this, the research employs the deductive method, utilizing various research techniques such as case studies, literature reviews, and document analysis. Thus, the research focuses on the general repercussion theses established by the Supreme Federal Court. These theses determined that judgments based on incidental unconstitutionality are not automatically overturned by a subsequent declaration of the tax's constitutionality by the STF. However, decisions in direct actions or under general repercussion automatically interrupt the effects of previous res judicata in successive tax relations. In light of these theses, especially the second one, which generated more debate, the study dedicates part of its analysis to the concept of res judicata and the possibility (or lack thereof) of its automatic annulment as adopted by the STF. Furthermore, it analyzes the judgment's merits to clarify the balancing act between the principles of legal certainty and equality. Finally, the decision not to modulate the effects and the counter-arguments to this choice are discussed