Direito processual civil
Autor | Alice Saldanha Villar |
Páginas | 707-831 |
Page 707
Sumário: Etapa 1. Dúvida do contribuinte sobre o direito de tributar manifestado por dois estados. Etapa 2.
Licença-prêmio dos juízes
Súmula 503: A dúvida, suscitada por particular, sobre o direito de tributar, manifestado por dois estados, não configura litígio da competência originária do Supremo Tribunal Federal. Data: 03/12/1969.
O art. 102, I, "f", da CF/88 confere ao Supremo Tribunal Federal a posição eminente de Tribunal da Federação, atribuindo-lhe, nessa condição de órgão de cúpula do Poder Judiciário, competência para dirimir as controvérsias que irrompam no seio do Estado Federal, opondo as unidades federadas umas às outras, e de que resultem litígios cuja potencialidade ofensiva revele-se apta a vulnerar os valores que informam o princípio fundamental que rege, em nosso ordenamento jurídico, o pacto da Federação.1
A jurisprudência do STF é no sentido de que a sua competência, à luz da alínea "f" do inciso I do art. 102 da CF/88 para processar e julgar, originariamente, "as causas e os conflitos entre a União e os Estados, a União e o Distrito Federal, ou entre uns e outros, inclusive as respectivas da administração indireta" somente incide quando o litígio tenha volume e aptidão suficiente para abalar ou pôr em risco o equilíbrio federativo.
Como bem sintetiza o eminente Ministro Celso de Mello
"(..) a aplicabilidade da norma inscrita no art. 102, I, f, da Carta Política restringe-se, tão-somente, àqueles litígios cuja potencialidade ofensiva revela-se apta a vulnerar os valores que informam o princípio fundamental que rege, em nosso ordenamento
Page 708
jurídico, o pacto da Federação. Vale dizer, ausente qualquer situação que introduza a instabilidade no equilíbrio federativo ou que ocasione a ruptura da harmonia que deve prevalecer nas relações entre as entidades integrantes do Estado Federal, deixa de incidir, ante a inocorrência dos seus pressupostos de atuação, a norma de competência que confere, a esta Suprema Corte, como acima já enfatizado, o papel eminente de Tribunal da Federação."
Ora, a dúvida, suscitada por particular, sobre o direito de tributar manifestado por dois estados não configura a referida competência originária do STF, pois neste caso...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Direito Sumular STF
- Dedicatoria
- Apresentação
- Prefácio
- Introdução
- Nota à 2ª edição
- Direito civil
- Direito imobiliário
- Direito administrativo
- Direito constitucional
- Direito penal
- Processo penal
- Direito empresarial
- Direito previdenciário
- Direito do trabalho e processual do trabalho
- Direito tributário e processual tributário
- Direito processual civil
- Direito internacional
- Sistema financeiro nacional
- Direito militar
- Referências
- Índice remissivo
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