Judicialização do Sistema Tributário Nacional e o papel normatizador da obrigação tributária pelo STF na era dos precedentes em repercussão geral

Abstract

The aim of this study is to assess whether the normative role of the Brazilian Supreme Court contributes to the construction of the National Tax System and to what extent this increases or decreases legal certainty. The question is whether there is a normative function to fill in the indeterminate semantics of constitutional tax law, which should be done by complementary and ordinary law, but ends up being done by the Brazilian Supreme Court. The thesis is that, in Brazilian National Tax System, the tax obligation is in constant development, not only in legislative and regulatory terms, but mainly in judicial terms. The idea is that Tax Law is not concluded, it is never finished or closed, since new theses (holdings) established by the higher courts create new debates and, in turn, new spaces for conformation and delimitation, in a self-feeding cycle.