Once the Superior Court of Justice was established

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The special appeal was created, which became the appropriate procedural means to trigger the then new Court to safeguard common infraconstitutional federal law. As there is a federal law common to all, an instrument that guarantees its authority and uniformity is essential. The REsp is provided for in the 1988 Constitution, more precisely in its article contradicts or denies the validity of a provision of federal law or treaty; b) consider valid law or act of local government contested in the face of federal law; c) give federal law an interpretation that differs from that given by another court.

Now came Constitutional Amendment  which creates a new admissibility requirement for the special appeal: the "relevance of the questions of infra-constitutional federal law discussed in the case". With this, the STJ will only consider appeals whose judgment has EX Mobile Phone Numbers consequences beyond the specific case, in a similar way to the filter currently provided for the STF, with the general repercussion of constitutional issues. It becomes the appellant's obligation, therefore, to demonstrate the reasons why the federal issue discussed in his appeal is relevant. In the context of tax law, the discussion deserves concern and reflection because it is not yet known what the concept of "relevance" of the matter is.



What would be more relevant: the thesis of the exclusion of BC ICMS from PIS Cofins or the thesis of the ITBI calculation basis? Here the novel fi105, item III, paragraphs. It is possible to oppose a judgment given in the sole or last instance, when, when resolving a question of a federal legal nature, the regional or local court: a) lter raises concerns as we cannot forget that the special appeal is the appropriate procedural instrument to prevail the sovereignty and security of the infra-constitutional legislation that is allegedly violated. As already highlighted, if there is an infraconstitutional federal right, being expressed by federal laws, which are common to all citizens, an instrument capable of safeguarding the authority and uniformity of these federal laws is essential.