General Repercussion in Tax Matters and the Binding Effect on Municipal Public Administration: A Case Study of the Metropolitan Region of Vitória
Name: BIANCA SARMENTO PERSICI PEREIRA
Publication date: 07/05/2025
Examining board:
Name |
Role |
|---|---|
| ADRIANO SANT'ANA PEDRA | Examinador Externo |
| GEOVANY CARDOSO JEVEAUX | Examinador Interno |
| JOSÉ LEVI MELLO DO AMARAL JÚNIOR | Examinador Externo |
| RICARDO GUEIROS BERNARDES DIAS | Presidente |
Summary: The dissertation investigates the effects of the thesesestablished by the Brazilian Federal Supreme Court under the generalrepercussion system within the scope of Municipal Public Administration, witha focus on the practices of municipal attorney offices in the MetropolitanRegion of Vitória, particularly in tax matters. The study begins with theobservation that the consolidation of a system of bindingprecedents—especially after the enactment of the 2015 Civil ProcedureCode—has imposed new duties of coherence and uniformity on bothadministrative and judicial decisions. However, the adherence ofmunicipalities to STF theses still faces institutional, interpretative, andnormative resistance, often justified by the principle of strict legality andthe perceived lack of binding effect on the Executive Branch. The researchadopts a qualitative methodology, based on bibliographic and empiricalanalysis through the application of questionnaires to municipal attorneys.The results reveal that factors such as fluctuating case law from highercourts, the absence of internal regulation, and the interpretative autonomyof municipal legal departments influence how these theses are incorporatedinto administrative practice. The study concludes that, although the bindingdecisions of the Supreme Court are part of administrative legality, theireffective implementation requires institutional efforts toward normativerationalization, the strengthening of legal certainty, and a cultural shiftin the practices of municipal entities.
