JUDICIAL ACTIVISM IN THE TAX SPHERE: ANALYSIS OF THE JUDGMENT OF RE Nº 574.706/PR BY THE FEDERAL SUPREME COURT

Abstract

The scope of this work is to deal with the phenomenon of judicial activism as a way of realizing fundamental rights, with emphasis on the tax sphere. Thus, the famous case of Extraordinary Appeal nº 574.706/PR, Theme 69, judged by the Federal Supreme Court (STF) with general repercussion, known as “Thesis of the Century”, which excluded the ICMS from the calculation base, was analyzed. of PIS and COFINS. Despite numerous criticisms of the phenomenon, it is clear that it becomes necessary in cases where the Judiciary is in situations that must guarantee rights provided for in the Federal Constitution, as is the case with the principle of non-cumulativeness, provided for in art. 155, §2, item I, of the Federal Constitution. Thus, for the development, the method of systematic bibliographical research was used, through the search of periodicals, mainly "Jurisdiction and Judicial Activism: limits of the Judiciary's performance", by Clarissa Tassinari, "The Inadequate Theoretical Receptions in Terra Brasilis", by Lênio Luiz Streck and “Judicial activism and its effects on tax matters”, by Eduardo Maneira. Keywords such as advance directives are: judicial activism, fundamental rights, tax, fiscal, guarantor, legal interpretation, legal discretion, among others. Finally, during the development of the work, the phenomenon of judicial activism and its conditioning relationship with the judicialization of politics were discussed, as well as the necessary notes for its differentiation. In the last chapter, the analysis of the case of RE nº Extraordinary Appeal nº 574.706/PR, Theme 69, judged by the Federal Supreme Court (STF) in general repercussion, known as “Thesis of the Century”, was presented, as well as its discussions about its importance for the current constitutional scenario of the government and its consequences.