Aderência dos precedentes judiciais no processo administrativo tributário

Resumo

The mandatory applicability of judicial precedents in the administrative process has reached a new important role with the edition of the new Civil Procedure Code in 2015, as it brought a precedents system to the Brazilian legal background, providing efficiency and rationality to the legal system, especially when related to similar cases as usually seen in tax matters. The State, represented by administrative tax courts and in its jurisdictional function, must provide solutions to the tax conflicts presented by the taxpayers, as a way to have a self-control of its own acts, to give efficiency to the tax credit practice and, also, to guide the whole society as how to behave when it comes to tax duties. To do so, the decisions issued by the administrative power must be submitted to what has been decided by superiors courts, in order to the case law to be uniform, granting legal certainty and isonomy, which are basic principles of a democratic state, and finally to guarantee that the public administration will be effective. In this empirical research, it was verified the level of acceptance and enforcement of judicial precedents by the two of the most important administrative tax courts of Brazil: CARF (Administrative Council of Tax Appeals) and TIT (Administrative Tax Court of the State of São Paulo), and the conclusions indicate that there is a necessity of its legislation and internal procedures to be improved, with new practical measures being proposed in a way that this new reality must be reflected in the future administrative decisions and, thus, causing the litigation involving tax matters to be reduced.

Ficha do documento

Tipo

Dissertação

Ano

2019

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/28465

Temas

Administração Pública

Palavras-chave

PrecedentsSubsidiary and alternative enforcementAdministrative courtsAdministrative processEfficiencyPublic administrationPrecedentes judiciaisAplicação supletiva e subsidiáriaTribunais administrativosProcesso administrativoEficiênciaAdministração públicaDireitoDireito administrativoProcesso tributárioAdministração pública - Processo decisório