THE CONFLICT OF FINAL SENTENCES IN TAX LAW AND THE EFECTS OF CONCENTRATED CONSTITUTIONAL CONTROL

Abstract

This research is aimed at comparing the effects of concentrated judicial normative control erga omnes and ex tunc (respectively, the retroactive effect and that which affects all individuals) with the effects of the institute of res judicata. One may therein identify the conflict between res judicata and judicial review, focusing on tax law for example, and observing if the principle of legal certainty must or must not succumb to the relativization of res judicata, and thus resolve the conflict between the constitutional principles of legal certainty and equality. Detailing the issue, in order to check whether a supreme court or an individual decision should prevail, over final decisions on cases involving tax law, whenever there is antagonism between these two types of sentences. In this paper the issues will be analyzed in this respect, using references doctrines, scientific papers and other legal works, aiming mainly to ascertain if a decision of the supreme court, in concentrated control, or an individual which became final on a case involving the tax law, when there is conflict between the justices.