Perspectivas da vinculação da administração tributária aos precedentes judiciais previsto no novo Código de Processo Civil

Abstract

The analysis of the precedents from the provisions of the New Code of Civil Procedure (CPC) or CPC / 2015 and its consequent application in the administrative tax process reveals interesting issues both from the point of view of substantive law and procedural law. The main objective of this study is to evaluate the possibility of the application of this institute, especially the IRDR, incident of repetitive demands and the incident of assumption of competence in the administrative sphere, in the solution of the lawsuit by the bodies and councils dealing with tax matters in security, stability, and predictability of legal relationships. After making the references, it was concluded that the application of the new system of precedents will give greater rationality and speed to the administrative tax system, preventing equal matters from being decided in different ways by the administration itself or even in the different spheres.