O princípio da isonomia na utilização de créditos tributários vindos de ações coletivas

Abstract

This article addressed the equal use of tax credits arising from class actions, with emphasis on the role of civil associations and the impact of the Supreme Federal Court’s decision in Theme 1119. The objective was to analyze whether the requirement of express authorization from the members compromised the principle of tax isonomy. The research adopted the deductive method and was qualitative in nature, based on doctrinal, legislative, and jurisprudential review. The study explored the history of the Brazilian tax system, the influence of judicial decisions on the consolidation of interpretations regarding tax refunds, and the role of associations as instruments for access to tax justice. It was found that the limitation imposed by the judiciary has, in many cases, made the collective scope of decisions unfeasible, promoting unequal treatment among taxpayers in identical legal situations. It was concluded that the thesis established by the Supreme Court compromised the effectiveness of collective tax protection by creating formal barriers that restrict the exercise of a right already recognized in court. Finally, the need for interpretative or legislative review was emphasized to ensure greater adherence of jurisprudence to the constitutional principles of equality and legal certainty.