Ativismo Jurídico em Processo Tributário - Ed. 2021

Ativismo Jurídico em Processo Tributário - Ed. 2021

Ativismo Jurídico em Processo Tributário - Ed. 2021

Ativismo Jurídico em Processo Tributário - Ed. 2021

Prologue To “Ativismo Jurídico em Processo Tributário”

Prologue To “Ativismo Jurídico em Processo Tributário”

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by Renato Becho

The Brazilian legal community has been holding a long-standing debate, motived for the most part by a breathtaking court congestion, regarding the proper place of decisional law in the judicial process. For quite some time, the official headnotes of certain judicial decisions rendered by Brazil´s highest courts, either rendered en banc or sufficiently repetitive to reflect the weight of authority, have been acquired the status of “de facto stare decisis” once such abstract rules become crystallized and published as “súmulas” (from 1963 to this date, not less than 736 such súmulas have been issued). Several years later, a constitutional amendment (Constitutional Act No. 45 of 2004) adopted the súmula vinculante (from 2005 to this date, not less than 57 such súmulas vinculantes have been issued), formally introducing the binding effect of constitutional decisions – presumably extended to their “ratio decidendi” – pronounced by the Supreme Federal Tribunal (“STF”), the highest court in the country. More recently, while revising the rules of procedure in force since 1973, the Brazilian Congress took the opportunity to formally confer binding force on judicial precedents, a change sought to be introduced by virtue of several provisions incorporated into the Code of Civil Procedure which has been in force since 2016 (the “2015 CCP”).

Considering the strong demands to address the heavy workload of Brazilian courts, the calls to enhance stability, coherence, and legal security by adopting a functional equivalent to the common-law doctrine of “stare decisis” should come at no surprise. What may be somewhat surprising, however, is the realization that transplanting the doctrine of the binding force of precedents into a legal tradition attached to the …

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Ilustração de computador e livro
jusbrasil.com.br
1 de Julho de 2022
Disponível em: https://thomsonreuters.jusbrasil.com.br/doutrina/secao/1314941513/prologue-to-ativismo-juridico-em-processo-tributario-ativismo-juridico-em-processo-tributario-ed-2021