As características da repercussão geral e dos recursos repetitivos nas decisões tributárias: na divergência de entendimento dos tribunais superiores
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2010-06
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Martins, Flavia Bahia
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The work lends itself to identify similarities between the 'General Repercussion' institute, in the extraordinary appeal to the Supreme Court, and the 'Repetitive Appeal' institute, in the special appeal to the Superior Court of Justice. Thus, an attempt is made to search case law by the end of 2009, not successful in looking for Tax Law decision, to identify a possible contradiction between the understandings of the fundamentals of appealed filters to High Courts. Finally, there is a critical analysis of the possible interference of the Superior Court of Justice trial in the Supreme Court judgments, seeking to understand the Supreme function, as well as possible consequences of the Supreme Court judgments in the taxpayers and their defenses forms, in the event occur the hypothesis formulated at work.
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General repercussion Extraordinary appeal to the Supreme Court Admissibility Repetitive appeal Special appeal to the Superior Court of Justice Special procedure Interference Decision Repercussão geral Recurso extraordinário Admissibilidade Recurso repetitivo Procedimento especial Interferência Decisão