Banca de DEFESA: EURO SABINO DE AZEVEDO

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : EURO SABINO DE AZEVEDO
DATE: 12/12/2025
TIME: 10:00
LOCAL: https://teams.microsoft.com/l/meetup-join/19%3ameeting_NzE5NWFmMWQtYTI1Ni00Y2NjLTlkZDAtYTJiODYyMTJiY
TITLE:

MODULATION OF EFFECTS IN TAX MATTERS AT THE STF: DECISION-MAKING PATTERNS OF THE COURT AND DISTRIBUTION OF CASES RELATED TO ISSUES OF GENERAL REPERCUSSION AT THE FIRST INSTANCE

KEY WORDS:

Supreme Federal Court (STF); Tax Law; Modulation of effects; Decision-making patterns; Impacts; First instance.

PAGES: 156
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

This study describes the distribution, at the first-instance level, of cases related to issues of general repercussion with modulations of effects in tax matters, processed up to December 31, 2024, as well as the Supreme Federal Court's (STF) decisional patterns in modulations in this area. The research shows that, regarding patterns, the Court usually modulated effects on the merits (taking from four to almost seven years to judge); used the publication or the date of publication of the minutes as the starting point of the effects; preserved pending actions when maintaining unconstitutional taxations; and exempted taxpayers from reimbursing the public treasury if they benefited from unconstitutional tax reductions. Furthermore, the dissertation points to a significant increase (from 30.19% to 88.41%) in the accumulated number of sample cases distributed at the first-instance level of the courts surveyed between the recognition of general repercussion and the eve of the start of the judgment of the selected issues, and indicates the correlation of this with the STF's delay in judging the paradigmatic extraordinary appeals. The study also indicates an increase in lawsuits filed when the Court declared the unconstitutionality of taxation with ex nunc effects, but left room for interpretation or a guarantee that the actions exempted from the modulation would be those filed up to a certain future date. It is suggested, for greater legal certainty, to reduce the time for judgment of paradigms in the Supreme Federal Court and to create guidelines to systematize decision-making standards and encourage clear timeframes in modulations

COMMITTEE MEMBERS:
Presidente - 2332291 - ALEXANDRE ARAUJO COSTA
Externo à Instituição - Adelmar de Miranda Tôrres - MGISP
Externo à Instituição - FABRICIO CASTAGNA LUNARDI - ENFAM
Interno - 2292593 - MARCIO NUNES IORIO ARANHA OLIVEIRA