Efeitos prospectivos da ação declaratória tributária

Abstract

The brasilian society requires more and more effective and efficient mecanisms of controvertial solutions, to give the exercice of the wide range of rights conferred by the constitution and by other standards of country legal framework, in a reasonable time and with the largest possible amplitude, independently of the action typy handled by demandant. More especifically in scope of tax right, lawers has been defending the denominated prospective efects of declaration action to the future generative facts, since the verdict so define, observed some fact and legal requirements. Indeed, it´s not reazonable that a declaration verdict in tax scope contemplate only one past generative fact, determined, mainly, if we take into account has one process of this nature can last ten, fifteen and until twenty years, such the volume of actions and the number of clains used in the civil lawsuit. This Esse desideratum meets the decision of declaration action, positive or negative that has prospective efects if the requirements are preserved (i) temporal or no limitation of generativa fact of tax, (ii) maintenace of the same fhatic and legal hypothesis and (iii) of subjective specification to the cases that taxpayer has more than one establishment.