Turning the spell against the sorcerer: collective redress in tax matters and diffuse constitutionality review

Abstract

Is it possible to pledge the unconstitutionality of a tax law disposition through a collective redress civil action? The answer is a sound yes. We assume that it is possible to claim any demands by such a collective action, especially tax matters, despite contrary statutory terms. Insofar, we argue that such a possibility arises from the diffuse constitutionality review, which, incidentally, allows one to pledge it in prejudice of the merits of the claim, requesting overturning of the article 1st of Law no. 7.347/1985 (which would otherwise turn moot the tax matter claim from being discussed). Admitting such a line of thinking, the tax claim may also allow discussion of any other constitutional matter which may seem necessary to the conclusion needed to be set forth.