出版社：Grupo de Pesquisa Metodologias em Ensino e Aprendizagem em Ciências
摘要：This article analyzed the income tax against the precedent n° 584 of the Federal Supreme Court, which regulates that in such tax the legislation in force in the year in which the declaration will be presented applies. The aforementioned Precedent was edited at a time prior to the validity of the current Magna Carta. By maintaining the effectiveness of the precedent, the Supreme Court confronts the constitutional principles of non-retroactivity and tax anteriority, since it gives rise to improper retroactivity in the IR. This article presents a discussion about the symmetry of the application of precedent 584 of the STF before and its contemporary view in the superior courts, taking as a basis for that, the constitutional principles tributary of non-retroactivity and anteriority. Therefore, the methodology used was a literature review, with searches using the technique called snowballing. The study concluded that the precedent should not have been approved by the Federal Constitution.
