Negócio jurídico processual em matéria tributária no Estado de São Paulo

Resumo

The need to innovate in the collection of tax credits came to light due to the low recovery rate of non-performed tax credits, in addition to the delay and difficulty in achieving this objective. The new consensual models that are part of the relationship between the Tax Authorities and taxpayers have been incorporated into legislation and tax practice, aiming to reduce the historical litigation between them and guaranteeing the recovery of tax credit, without annihilating business activity and allowing the survival of the productive chain. The objective of the present work is to show what the procedural legal business is about and how it has been applied in Brazil, presenting its federal unprecedented model and exposing how it was standardized and implemented in the State of São Paulo, and furthermore, to conclude making an analysis of this regulation and its application and, thenceforth, propose improvements or changes that could contribute to its improvement in the referred State. The measure is innovative, since it has been regulated and implemented for a short time in the State of São Paulo, either as a result of uncertainty as to the form of its regulation, or due to the traditional conflict stance in the relations between the Tax Authorities and the taxpayer or, even, as a result of the combination of both. It will be demonstrated that the regulation of this new way of relationship between the Tax Administration and taxpayers undergoes a change in the rationality of recovery of tax credit, with the use of a modern consensual conflict resolution mechanism, embodied in the legal process. In addition, it will be essential to inquire about the possibility of its use in the purely administrative sphere and the necessary filing of a lawsuit for configuration of the institute, in an evident clash with the pursued dialogue between the parties.

Ficha do documento

Tipo

Dissertação

Ano

2022

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/32781

Temas

Finanças Públicas

Palavras-chave

Procedural legal businessConsensualismUsual regime and rulesRegulation and implementation in the State of São PauloNegócio jurídico processualConsensualismoCrédito tributárioEstado de São PauloDireitoNegócio jurídico - São Paulo (Estado)Execução fiscalDireito tributário - São Paulo (Estado)