Os limites à desconstituição da coisa julgada inconstitucional tributária para a fazenda pública

Abstract

This work has as subject of study the limits of the thing judged unconstitutional in tax area for the Public Treasury. The discussion, thus, will be more than just the limits of the thing judged unconstitucional in tax area (analyzing how the diferente doctrinal currents and the jurisprudential position themselves about the possibilities of deconstitution or hypotheses in which it should prevail), but how this limits operates on face of the Municipal, State and Federal Public Treasury. After all, the Public Treasury must respect different requirements to undo the thing judged based on a rule declared unconstitutional, using diferentes legal instruments for this. In that way, will be analyzed the institute of the thing judged on the brazilian legal system, as well as the possibilitites of deconstitution, perpassing by the main operating contours of constitutionality review in Brazil, and then getting into the analyze of the limits that must be respected by the Public Treasury when it wishes to deconstruct a thing judged based on a rule declared superveningly unconstitutional.