Carpena lawyers obtained from the important TJRS decision that hosted the anticipation of tutelage formulated in recently filed rescised action. Such an action aims to terminate a sentence, which condemned an electricity concessionaire to double and with due corrections to the values ​​passed on the title of PIS and COFINS in the electricity accounts.

It should be noted that the rescised action is an exceptional means of challenging in civil procedural legislation, more precisely in Articles 485 and 267, which establish strict procedural assumptions and conditions for their filing.

By the way, after all concrete case analysis, the lawyers who act in the cause filed that action, in the argument of violation of item V, of Article 485, of the Code of Civil Procedure, which provides for Possibility of the sentence of merit, transited in judgment, to be rescinded when violating literal law disposal.

The probative assembly which accompanied the rescised action was produced with the scope of demonstrating that the rescinding decision, in the form and time in which it was prolatated [1] , liter literal law disposal by contradicting the understanding pacified by the Superior Court of Justice represented by the RESP n. 1.185.070 / rs [2] , judged In the repetitive appeal and submitted to the regime of Article 543-C, of ​​the CPC, which recognized the legitimacy of PIS and COFINS on the electricity accounts.

The legal thesis posts under discussion is of paramount importance, since once proven the offense to the previous understanding consolidated by STJ, about the repasses of the PIS and COFINS in the electricity accounts, the maintenance of the judgment would be related against the principle of isonomy, since two weights and two measures between holders of the same right were applied.

Thus, there are no doubt that the decision welcomed the request for the anticipation of tutelage was correct, here, which, in determining the suspension of any type of recovery in the originating action, until the transit in Judged from the rescised action, it avoided that the author suffer losses of difficult and uncertain repair, as well as prevented unsuccessful enrichment [3] by the back.