This paper aims to analyze the application of the system of judicial precedents, originating in England and broadly disseminated by the United States of America (USA), widely adopted by countries where Common Law drives the legal framework, in the context of judicial decisions rendered by the Brazilian Supreme Federal Court (STF) in tax matters and its application to future cases considering the approval of the Tax Reform proposed by PEC n.° 45/2019 (Constitutional Act Project), highlighting its relevant aspects, especially in light of the replacement of some current taxes by the Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS).
 
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