he 1st Section, of the “STJ”, specialized in Public Law, approved the issue of new precedents, which establish:
Precedent nº 611 – Since duly motivated and with support in an investigation, it is allowed the instituting of administrative disciplinary process based on anonymous denunciation, in the face of the power-duty of self-protection imposed to the administration.
Precedent nº 612 – The certificate of a social assistance charity (“CEBAS”), within its validity, has a declaratory nature for tax purposes, retroacting its effects to the date on which complies with the requirements established by a complementary law for the enjoyment of immunity .
Precedent nº 613 – The application of the theory of accomplished fact in environmental law is not allowed.
Precedent nº 614 – The tenant does not have active legitimacy to discuss the tax-legal relationship of “IPTU” (property tax) and leasehold property taxes nor to repeat tax withheld in error of these taxes.
Precedent nº 615 – The registration of the municipality cannot occur or remain in restrictive registers based on irregularities in the previous management when, in the successor management, the measures are taken to repair any damages.