Coisa julgada inconstitucional em matéria tributária e os Temas 881 e 885 do Supremo Tribunal Federal

Abstract

This monographic research seeks to provide jurists and academics a perspective of the institutes of legal security and res judicata and its relativization, especially analyzing the unconstitutional res judicata. The aim was to analyze the institutes in view of the understanding of the Federal Supreme Court in the judgment of Themes 881 and 885. Initially, an introduction to the theme is presented, analyzing the res judicata institute in parallel with legal security, with the different doctrinaire and jurisprudence understandings about the themes. Next, an analysis of the legal relations of successive dealings and the res judicata formed on such relations, with its particularities, is carried out. The unconstitutional res judicata and its relativization is then studied, especially in view of the doctrinal divergences and jurisprudential understandings. At the end, the reports and votes proffered in the judgment of Joined Cases 881 and 885 of the Federal Supreme Court were analyzed, particularly with regard to the considerations raised by the Justices and the divergences in the Court. The research was conducted based on bibliographical research, in order to reach the consideration that, despite the doctrinal divergences, the jurisprudence has been positioning itself in the sense that the protective mantle of the unconstitutional res judicata should be relativized before the declaration of unconstitutionality made by the STF