O “erro de fato” e o pedido de retificação de julgado

Abstract

This monograph has the purpose of studying the doctrinal proposals to semantic constructions about the locutions “error of fact” and “error of Law”, categories which are identified in many areas of Law. Despite the relativization of proposals according their reference systems, we acclaimed the proposal constructed under the aegis of General Theory of Law, from Logical-Semantic Constructivism Theory. This study will prove useful to the manegement of “Pedido de Retificação de Julgado”, a mean to contest decisions legally established in tax administrative litigation, under Law n. 13.457/2009, which presupposes the existance of “error of fact” in jurisdicional decisions atypically issued by Paulista Executive Power. Although it isn´t objectionable the absence of “error of fact” definition by the paulista legislator – because, then, evaded himself from a likely legislative technique incorrectness - , it cannot minimize the legal uncertainty. In truth, the locution “error of fact” consists in a “indefinite legal term”, which has provided a changing semantic convention adopted by Paulist Tax Administrative Court, commonly using analogies with material inaccuracy or rescissory action, both oh them restricting the management of “Pedido de Retificação de Julgado”. However, the indeterminacy of “error of fact” doesn´t translate itself in a indeterminacy of application, reason why the Judiciary Power may supervise the correct actuation of Paulist Tax Administrative Court