The leading case as a time limit for the application of the binding precedent 24 in material crimes against the tax order and its effects on the statute of limitations

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Authors

  • Gabriel Bertin de Almeida Pontifícia Universidade Católica do Paraná - PUCPR - Curitiba/PR https://orcid.org/0000-0003-1524-5679
  • Claudia da Rocha Universidade Estadual de Londrina - Londrina/PR

Keywords:

Binding Precedent 24, Time Limit, Leading Case, Prescription

Abstract

The Superior Court of Justice, by its Third Section, in the judgment of EREsp 1.318.662-PR, DJe: 12/04/2018, stated that Binding Precedent 24 has application of facts occurred earlier than its edition, so that the course of prescription starts only after the beginning of the definitive birth of the tax credit. So, this paper aims discuss whether this precedent can also be applied to facts that occurred before the leading case that changed the understanding that subsequently culminated in the edition of this Binding Precedent, based on the principle of legal certainty. In the end, it is concluded that the Precedent cannot be applied to facts prior to the leading case.

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Author Biographies

Gabriel Bertin de Almeida, Pontifícia Universidade Católica do Paraná - PUCPR - Curitiba/PR

Doutor e Mestre em Filosofia pela USP. Professor do curso de Direito da PUCPR. Advogado. Lattes CV: http://lattes.cnpq.br/8958591149203604

Claudia da Rocha, Universidade Estadual de Londrina - Londrina/PR

Mestranda em Direito Negocial na UEL. Pós-graduada em Direito Constitucional Contemporâneo pelo IDCC. Pós-graduada em Direito e Processo Penal pela UEL.

References

MACHADO, Hugo de Brito. A Irretroatividade da Súmula Vinculante 24 e a Prescrição Impeditiva da Ação Penal. Nomo: Revista do Programa de Pós-Graduação em Direito da UFC, Fortaleza, v. 33.1, p. 109-119, jan./jun. 2013. Disponível em: http://periodicos.ufc.br/nomos/article/view/870/847. Acesso em 15 de dez de 2019.

POLIZELLI, Victor Borges. Eficiência do Sistema Tr ibutário – uma Questão de Busca da Justiça com Proteção da Segurança Jurídica, em Revista Direito Tributário Atual, IBDT/Dialética, São Paulo, 2006, n. 20, pág. 261.

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Published

2024-01-29

How to Cite

Bertin de Almeida, G., & da Rocha, C. (2024). The leading case as a time limit for the application of the binding precedent 24 in material crimes against the tax order and its effects on the statute of limitations. Boletim IBCCRIM, 28(336), 14–15. Retrieved from https://publicacoes.ibccrim.org.br/index.php/boletim_1993/article/view/963

Issue

Vol. 28 No. 336 (2020): Boletim IBCCRIM - Novembro

Section

Doutrina

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