TITLE:
Per Incuriam: An Exception to Rule of Precedents—The Siscomex Tax Rate Leading Case at Brazilian Supreme Court
AUTHORS:
Maria Danielle Rezende de Toledo, Roberta Vieira Gemente de Carvalho
KEYWORDS:
Precedents, Per Incuriam, Distinguish, Overruling, Siscomex Fee, Supreme Court
JOURNAL NAME:
Beijing Law Review,
Vol.15 No.4,
December
12,
2024
ABSTRACT: The maxim per incuriam is derived from the Latin expression which means “through inadvertence”. “Incuria” means “carelessness”. In practice, per incuriam appears to mean per ignoratium. And with this precedent construction the Brazilian Supreme Court changed the decision about the Siscomex fee rate increase to recognize the unconstitutional of the Ordinance 257/2011 that increase the original value of the Siscomex fee, in disaccording with the Federal Constitution, especially the limitations on power to tax, deciding to refund what was overpaid, and after the first judgment, the leading case n. RE 959.274, the Supreme Court in the general repercussion (case law) Theme n. 1085 the Justices decided to limit the tax increase to the official inflation index. Our purpose is to demonstrate the precedent review and the good effects of the per incuriam precedent recognize to correct the wrong decision to protect constitutional guarantees of the taxpayer.