DA REVOGAÇÃO DE BENEFÍCIOS FISCAIS SOB A ÓTICA DO PRINCÍPIO DA ANTERIORIDADE: UMA ANÁLISE DA POSIÇÃO DO SUPREMO TRIBUNAL FEDERAL

Abstract

The general objective of this article is to discuss the possibility of applying the principle of tax precedence in cases of revocation of tax exemptions and benefits from the perspective of the Federal Supreme Court. The principle of tax precedence refers to the need for any change in tax legislation to only produce effects in the financial year following the one in which it was enacted. The law that institutes or increases a tax must be known at least in advance, ensuring taxpayers predictability and the ability to plan for compliance with their tax obligations. In this regard, it is necessary to analyze the possibility of applying this principle in the event of the revocation of tax benefits granted by the government that result in the total or partial exemption from the payment of certain taxes for specific individuals, companies or activities. The understanding of the Federal Supreme Court, which is the subject of this work, has not yet been pacified, causing enormous legal uncertainty regarding the applicability of the principle of tax precedence in cases of tax exemptions and benefits in light of what, in fact, is characterized as an exemption, based on the facts and doctrinal and case law grounds. Thus, there is an impasse: the public interest in collecting such tax, advocating the non-applicability of the principle of prior notice, and the taxpayer, who will benefit from the applicability of such principle, in view of the position of the Supreme Federal Court, evidencing the need to consolidate a single understanding.