A EVOLUÇÃO LEGISLATIVA EM FACE DO TEMA 1.184 DO STF E SEUS REFLEXOS NO MUNICÍPIO DE PONTA GROSSA

Abstract

The presented scientific production aimed to examine the judgment of Theme 1,184 of the Federal Supreme Court (STF) in the scope of general repercussion, which provoked significant legal debates regarding the "low value" for filing tax enforcement actions. Initially, through statistical data, it is evident that the main reason for the inefficiency of the Brazilian judiciary is the mass filing of tax enforcement actions by the Public Administration, leading to a high rate of judicial congestion. In this context, Theme 1,184 of the Federal Supreme Court (STF) emerges with the goal of alleviating the justice system, which is overwhelmed with countless tax enforcement actions, while considering the cost of the process in relation to the amount pursued by the Public Administration, which appears negligible when compared to the procedural costs to the public treasury. It is worth mentioning that the paper is divided into two parts: the first part analyzes the full content of the judgment of Theme 1,184 of the Federal Supreme Court (STF), to eliminate any doubts about its constitutionality within the legal framework. It also examines the controversial points of the matter, always based on doctrine and relevant legislation. Further on, the results of this remarkable ruling in the Municipality of Ponta Grossa were briefly studied, with a focus on improving the efficiency of the judicial system. Thus, the adoption of the theses decided by the Federal Supreme Court (STF) represented a significant advancement in the Public Finance Courts of Ponta Grossa.