STF consolidates majority in judgment on res judicata and modulation of tax effects
Recently, the Federal Supreme Court (STF) ruled on two Extraordinary Appeals, RE 955.227 and RE 949.297, which deal with res judicata in successive tax relationships. These appeals, of significant relevance to the legal scene, discussed the temporal scope of res judicata in cases where the constitutionality of a tax is subsequently reassessed. Thus, the STF […]
