TAX LAW AND JUDGEMENT: AND REDISCUSSION OF TOPICS 885 AND 881 BY THE STF AND THE CRUCIAL ASPECTS OF THIS MAGNITUDE IN THE Sphere OF EQUITY OF ECONOMIC-FINANCIAL ENTITIES

Abstract

The priority of this article is to list the various central aspects that will be discussed in the decision-making agenda of the STF - Supreme Court in matters of Tax Law and its relevance with res judicata in tax matters, correlating with accounting principles. In a recent plenary decision, the court, when judging Themes 885 and 881 respectively, instrumentalized the valuation of res judicata in tax matters, stating that the "immutability" and "intransitority" between the sentencing decision of res judicata and its need for revisitation in the context The current legal framework is valid. In this way, the expectation that has a strong impact on the indispensability of the legal certainty of economic and financial entities in their tax assertion plexuses was successful. for the constitutionality of the matter and its ex-tunc and ex-nunc effects (forwards and backwards), where the "immutability" of the sentencing magistrate has its scope, extension, effects on the reality of economic and financial entities. Legal-accounting neuralgia will be re-examined, among them emphasis on the bias faced by the taxpayer, and the nuances of this questinality in his feverish state of decision. for the topic in question.