THE ROLE OF THE BRAZILIAN JUDICIARY IN TAX MATTERS IN THE CONTEXT OF THE COVID-19 PUBLIC CALAMITY

ABSTRACT

Objective: This article analyzes the main decisions related to tax matters in the context of the pandemic caused by Covid-19 in 2020. The survey focuses on cases in which the effects of the pandemic were taken as the main reason of the action, considering four issues (1) taxes payment suspension;(2) requests for replacement of the judicial deposit for surety bonds;(3) suspension of restrictions imposed by the Fiscal Responsibility Law to the granting of tax benefits and (4) public debt refinancing. Methodology: The research adopted a deductive approach and bibliographic and documental research techniques, with the analysis of legal literature and of judgments of different instances of the Judiciary Branch on the subject. Results: The text concludes that the Judiciary Branch, especially the Federal Supreme Court, used its powers with caution in tax matters, as a rule limiting its decisions to protective measures while waiting for legislative ruling. Contributions The article makes an original analysis of the Federal Supreme Court's stance during the pandemic, highlighting its attitude of self-restraint towards the legislative competences related to the economic crisis confrontation in tax matters, and of strong effectiveness, with the use of virtual instruments, in the conclusion of tax judgments that have long awaited the appreciation of the Court Full Bench. © 2021, Centro Universitario Curitiba - UNICURITIBA. All rights reserved.