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1. Para uma análise dessa perspectiva do CPC de 2015, consultar, com proveito, os seguintes autores: Cláudia Aparecida
Cimardi, A jurisprudência uniforme e os precedentes no novo Código de Processo Civil brasileiro, p. 215 5onaldo Cramer, Prece-
dentes judiciais: teoria e dinâmica, p. 121 :illiam Pugliese, Precedentes e a civil law brasileira, p.  +plio 5icardo 'ini]
Krebs, Sistemas de precedentes e direitos fundamentais, p. 151 Peter Panutto, Precedentes judiciais vinculantes, p. 159/191, e
*ustavo 6antana 1ogueira, Precedentes vinculantes no direito comparado e brasileiro, p. 22/25.
2. Para a devida MustiÀcativa, v. meu Manual de direito processual civil, p. 00/0, e meu Novo Código de Processo Civil anotado, p. 1.
. 4uestmo diversa p saber se p viável a concessmo de liminar Tue deÀra compensaomo tributária. 7ratase de prática vedada
pela 6~mula 212 do 67- ´A compensaomo de crpditos tributários nmo pode ser deIerida em aomo cautelar ou por medida
liminar cautelar ou antecipatyriaµ , tema Tue tambpm p previsto e[pressamente pelo art. 1ž, † 5ž, da /ei n. ./1992, no
† 2ž do art. ž da /ei n. 12.01/2009 ³ Tue Ioram generali]ados para a tutela provisyria do CPC de 2015 mercr de seu art.
1.059 ³, alpm de encontrar eco no art. 10A do Cydigo 7ributário 1acional. e tambpm sumulado no 67- o entendimen-
to de Tue nmo cabe mandado de seguranoa para convalidar a compensaomo tributária reali]ada pelo contribuinte 6~mula
0: ´e incabtvel o mandado de seguranoa para convalidar a compensaomo tributária reali]ada pelo contribuinteµ . A
ra]mo Iundante dos precedentes desta 6~mula p no sentido de Tue a Tuestmo reclamaria invariavelmente revolvimento fático
estranho aos limites do mandado de segurança. A generalização do entendimento, com o devido respeito, não pode ser
aceito, merece necessário e inafastável e[ame casutstico. Para esta espectÀca discussão, v. -ames 0arins, Direito processual
tributário brasileiro, p. 52/59.

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“O mandado de segurança não é substitutivo de ação de cobrança”.
5 (ra a seguinte redação daTuele dispositivo: “† º. A sentença Tue implicar em pagamento de atrasados será obMeto, nessa
parte, de liquidação por cálculo (arts. 906 a 908 do Código de Processo Civil), procedendo-se, em seguida, de acordo com
o art. 204 da Constituição Federal.” Os referidos artigos do Código de Processo Civil de 1939 equivalem, na atualidade,
ao art. 524 do CPC de 2015, isto é, a memória de cálculo para demonstração do quantum debeatur na execução por quantia
certa contra devedor solvente. O art. 204 da Constituição Federal de 1946, por sua ve], é o atual art. 100 da Constituição
Federal, de 1988 que disciplina as regras que devem ser observadas para a execução contra a Fa]enda P~blica.

226 \R. EMERJ, Rio de Janeiro, v. 20, n. 1, p. 224 - 239, Janeiro/Abril. 2018 \
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mandado de segurança, p. 120-125.
. Foi o que escrevi no meu A nova lei do mandado de segurança, p. 120-125.

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8. Mandado de segurança, p. 310-313.

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9. Para o contraste lado a lado de ambos os dispositivos, v. o meu Novo Código de Processo Civil anotado, p. 489-490. Ponto
importante que merece ser destacado nesta oportunidade é que não sobrevive, no art. 515, ,, do CPC de 2015, a correta
crítica de inconstitucionalidade formal que merecia ser feita ao seu antecessor. Para esta demonstração, v. o meu A nova etapa
da reforma do Código de Processo Civil, vol. 1, p. 160-162.
10. Desenvolvi o assunto, longamente, em artigo anterior intitulado “6entenças concessivas de mandado de segurança em
matéria tributária e efeitos patrimoniais: estudo de um caso”, publicado em obra coletiva em homenagem ao +umberto
7heodoro -r., p. 321-335. Após o advento da /ei n. 12.016/2009, manifestaram simpatia j ideia lá sustentada ³ e aqui
reiterada ³ os seguintes autores: +umberto 7heodoro -r., 2PDQGDGRGHVHJXUDQoDVHJXQGRD/HLQGHGHDJRVWR
GH, p. 38-41 /ui] 0anoel *omes -r., Comentários à nova lei do mandado de segurança, p. 12-128 Flávio /ui] <arshell e
9iviane 6iqueira 5odrigues, Comentários à nova lei do mandado de segurança, p. 193-195, e 0arcus Claudius 6aboia 5attacaso,
Comentários à nova lei do mandado de segurança, p. 263-266.

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11 6entenças declaratórias, sentenças condenatórias e eÀcácia executiva dos Mulgados, p. 149-150. ­ mesma conclusão
chegou o autor em outro trabalho de sua autoria, Processo de execução: parte geral, p. 30-313.

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12 Para a discussão do tema em sede de mandado de segurança, a partir do novel art. 515, ,, do CPC de 2015, v. Dorival
Renato Pavan, Comentários ao art. 515, esp. p. 605/611. O eminente processualista e Desembargador do Tribunal de
-ustiça do (stado do 0ato *rosso do 6ul, a propósito, conclui sua exposição quanto ao ponto destacando a necessidade
de revisão da 6~mula 21 do 6TF.

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14. Curso sistematizado de direito processual civil, vol. 3, p. 108-110.

236 \R. EMERJ, Rio de Janeiro, v. 20, n. 1, p. 224 - 239, Janeiro/Abril. 2018 \
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15 Esta crítica vem sendo replicada com profundidade pela doutrina mais recente. Dentre tantas formulações, cabe dar
vo] a /enio /ui] 6trecN e *eorges Abboud (2TXHpLVWR²RSUHFHGHQWHMXGLFLDOHDVV~PXODVYLQFXODQWHV", p. 12/128), para
quem: “Do mesmo modo como não podemos di]er qualquer coisa sobre qualquer coisa no cotidiano ³ porque isso nos
afastaria da “vinculação linguística” que o modo prático de ser no mundo nos tra] ³ também na aplicação do direito não
podemos decidir sobre o modo como ¶nos aproveremos·. 1o direito, igualmente não podemos ¶trocar o nome das coisas·.
Aliás, direito é nomos, Lei é Gesetz (deixar assentado). ,nterpretação é aplicação é assentar sentidos. Os sentidos não são
aleatórios. 1ão há grau ]ero. +á uma cadeia interpretativa que nos vincula. Tanto no cotidiano como no direito. Assim,
de cada decisão extrai-se um princípio (subMacente a cada decisão) e que é aplicável aos casos seguintes. Ele os norteará.
Podemos chamar a esse norteamento de ¶vinculação interpretativa·, que se constitui a partir da coerrncia e da integridade
do direito. Desse modo, se é s~mula ou lei, tanto fa]. Trata-se de um texto que somente existe interpretativamente. 1ão há
textos sem normas, e a norma exsurge da facticidade. ,sso se chama de DSSOLFDWLREm cada interpretação, sendo s~mula ou
lei (ou precedente, para contentar os aÀccionados pela tese da commonlização), deve haver sempre a reconstrução do caso,
o que implica reconstruir interpretativamente a história institucional do instituto ou dispositivo sob comento. 6e estamos
diante de um caso de habeas corpus que trata da discussão do dolo eventual ou culpa consciente em delito de trânsito, não
adianta a dogmática Murídica examinar de forma lexicográÀca os conceitos de dolo eventual ou culpa. Essa carga interpre-
tativa fará parte da reconstrução do caso a ser examinado. Em que circunstâncias ocorreu o caso concreto" 1ão adianta
uma s~mula ou um ementário ou a simples invocação de um precedente tra]er um belo conceito de dolo eventual...A
questão é: diante daquele caso, é aplicável" Esse caso é similar aos anteriores que institucionali]aram aquilo que podemos
chamar de ¶princípio· norteador" (...)”.

\R. EMERJ, Rio de Janeiro, v. 20, n. 1, p. 224 - 239, Janeiro/Abril. 2018 \ 237
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