Insegurança jurídica no descumprimento das decisões do supremo tribunal federal pelo ente fazendário federal: recurso extraordinário nº 574.706/PR Edward

Abstract

The article will demonstrate the use of constitutional principles as a way of guiding the various normative types that are used for disciplining the State's power to tax. Despite the existence of the constitutional principalities, it is still necessary for the Federal Supreme Court to analyze and adjudicate normative provisions that sometimes transcend its purpose of collecting revenues to supply state activities, and are considered true violators of the rights and taxpayer's guarantees. The methodology applied in this article is based on bibliographic research through books, legal journals and specialized websites, as well as in research of recent trials on the subject. The conclusion consists in demonstrating that the Federal Estate Agency persists in breaching judicial decisions issued by the Federal Supreme Court, limiting itself to follow laws that contradict constitutional provisions