A Câmara Superior de Recursos Fiscais e os expedientes de uniformização de decisões no processo administrativo federal

Resumo

The present study for the conclusion of the professional master’s degree analyzes the functions of the Higher Chamber of Tax Appeals and the procedural instruments currently provided in the federal tax legislation in order to promote the standardization of the divergent decisions issued within the framework of the Federal Administrative Court of Tax Appeals, joint judgment entity under the Ministry of Economy. The study begins with the analysis of the general principles that rule the Public Administration – and, therefore, guide the acts of the entity –, as well as the specific principles that regulate the federal administrative tax proceeding. Afterwards the general articles of the federal administrative proceeding Law (Law nº 9.784 published on January 29, 1999) are analyzed and the Procedural Instruments of the Regiment of Federal Administrative Court of Tax Appeals (Decree of the former Ministry of Finance nº 343, published on June 9th, 2015). The mentioned procedural Instruments are: (i) motion for clarification, (ii) divergent special appeal, (iii) appeal (so-called “agravo”), (iv) resolution of the plenary of the Higher Chamber of Tax Appeals and (v) summary statement. Such analyzes demonstrate that in the current format of the federal administrative proceeding, the Higher Chamber of Tax Appeals has both the power-duty to review, through provocation, the legality of the judgment administrative acts handed down in Federal Administrative Court of Tax Appeals, and the power-duty to standardize the decisions that, against the Brazilian Constitution (1988), establish unequal treatment between taxpayers who are in an equivalent situation. Based on this, we sought to establish a critical judgment about the precedents set by Higher Chamber of Tax Appeals between November 2015 and June 2018, regarding the access of taxpayers and the Office of the General Counsel for the National Treasury to the special instance of Federal Administrative Court of Tax Appeals. Following, we present some considerations regarding the judicial precedents related to cases in which there was the judicialization of the decisions that, directly or indirectly, prevented access to the superior chamber of the federal administrative tax proceeding. Finally, we present our conclusions regarding the adequacy of the rules that currently guide the access to Higher Chamber of Tax Appeals, as well as on the effectiveness of the procedural instruments currently provided in the tax legislation, in order to standardize the jurisprudence of Federal Administrative Court of Tax Appeals. The goal of the study is to provoke a reflection on the effectiveness of the federal administrative proceeding, an instrument that guarantee the legality and equality.

Ficha do documento

Tipo

Dissertação

Ano

2020

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/30014

Temas

Administração Pública

Palavras-chave

Tax lawFederal administrative tax proceedingHigher chamber of tax appealsFederal Administrative Court of Tax AppealsReview of administrative judgment actsStandardization of jurisprudenceAppealsMotion for clarificationDivergent special appealAppeal (so called “agravo”)Extraordinary appealResolutionSummary statementDireito tributárioProcesso administrativo tributário federalCâmara Superior de Recursos FiscaisUniformização de decisõesRecursosEmbargos de declaraçãoRecurso especial de divergênciaAgravoRecurso extraordinárioResoluçãoSúmulaDireitoDireito tributário - BrasilAdministração e processo tributárioBrasil. Câmara Superior de Recursos FiscaisRevisão judicial de atos administrativosRecursos (Direito)