CONSIDERATIONS FROM THE THEME 490 OF THE GENERAL REPERCUSSION OF THE STF: FROM THE THEORY OF PRECEDENTS TO THE PHILOSOPHY OF LAW IN THE CONTEXT OF THE TAX WAR

Abstract

This article addresses predatory disputes between member states to attract enterprises from the
granting of irregular ICMS benefits, called “fiscal war”. The theme is approached from the context of
strong judicialization and the formation of a mandatory precedent by the STF due to the possibility of
unilateral disallowance by the destination state. At the end, considerations are made based on the
new panorama based on Theme 490 of the General Repercussion of the STF. For this, bibliographical
and exploratory jurisprudential research was used.