Barros, Marcus Aurélio de FreitasDuarte, Tatiana Neri Almeida2024-08-262024-08-262024-08-19DUARTE, Tatiana Neri Almeida. A modulação dos efeitos temporais da decisão: estudo à luz da decisão sobre os limites temporais da coisa julgada nas relações tributárias de trato sucessivo (Tema 881/STF). Orientador: Marcus Aurélio de Freitas Barros. 2024. 84f. Trabalho de Conclusão de Curso (Graduação) - Curso de Direito, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2024.https://repositorio.ufrn.br/handle/123456789/59870The concept of res judicata represents, for the Brazilian legal system, an indispensable instrument for implementing the principle of legal certainty, as stipulated by the Federal Constitution itself. In this sense, the ongoing debates in in the Judiciary regarding the new contours given to res judicata attract special attention from the legal community, as can be concluded due to the enormous repercussions attributed to the judgment of Extraordinary Appeal no. 949.297/CE, which gave rise to Theme 881 of the Federal Supreme Court. The referred case investigates the temporal limits of res judicata in successive tax relations, notably in the case where the taxpayer has, in his favor, a decision covered by the mantle of res judicata declaring the non-existence of a legal-tax relationship, on the grounds of unconstitutionality incidental tax, which was later declared constitutional through concentrated control of constitutionality by the Federal Supreme Court. Thus, this work aims to assess the necessity for the Federal Supreme Court to modulate the effects of the decision rendered in Extraordinary Appeal No. 949.297/CE, namely Theme 881 of the Federal Supreme Court, based on a critical examination of the factual-legal circumstances of the specific case, and taking into account previous decisions of the aforementioned Court regarding the modulation of effects. Furthermore, the work investigates whether there was an appropriate decision from the Federal Supreme Court regarding the modulation of the temporal effects of the decision and whether the use of that institute brought harm or benefit to the judgment of the issue. Thus, it is observed that the relevance of the topic is substantiated by the need to protect the res judicata institute and the principles of legal certainty and protection of the taxpayer's trust, who believed that they were protected by the mantle of previously formed res judicata. To carry out the investigation, the logical-deductive method was adopted, based on documentary, jurisprudential and doctrinal research on the criteria necessary for the application of modulation of the effects of the decision in the practice of the Judiciary. At the end of the research, it was possible to conclude that, given the full compliance with the pre-established criteria, the Federal Supreme Court should have modulated the effects of the decision made in Theme 881.Direito processual civilDireito constitucionalSupremo Tribunal FederalSegurança jurídicaRecurso extraordinárioCoisa julgadabachelorThesisCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO