Nova regra de desempate no Conselho Administrativo de Recursos Fiscais (CARF)principais implicações

Resumo

The purpose of this work is to analyze the main implications of the new tie-breaking criterion of the judgements in the Administrative Council of Tax Appeals (CARF) in favor of taxpayers, introduced by article 28 of Law No. 13.988/2020, which inserted Article 19-E in Law No. 10.522/2002. The questions on this issue deal with the formal and material constitutionality of the new provision; the possibility of the National Treasury resorting to the Judiciary; the scope and retroactive application of the tiebreaking solution in administrative proceedings; the effectiveness of the new rule as an instrument to reduce the judicialization of matters decided administratively and the reasons for so many stalemates in CARF judgments. The paper analyzes in depth the allegations of lack of thematic pertinence, usurpation of the power of the President of the Republic, violation of the principle of the prevalence of public interest over the private interest, among others, to conclude that the new provision is both formally and materially constitutional, being a legitimate and reasonable option of the legislator. Regarding the scope of the norm, one may conclude that there was a tacit revocation of the rule providing for the casting vote, with the new tie-breaking system being applicable to all administrative proceedings that follow the rite of Decree No. 70.235/72. In relation to the temporal application, it is concluded that the novel tie-breaking solution is a material procedural norm, which can be applied retroactively to achieve the sanctioning character requirements.

Ficha do documento

Tipo

Dissertação

Ano

2021

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/31283

Palavras-chave

Administrative proceedingsCasting voteA tieFavorable to the taxpayerArticle 19-E, Law No. 10.522/2002Article 28, Law No. 13.988/2020CARFProcesso administrativoVoto de qualidadeEmpateFavorável ao contribuinteArtigo 19-E, Lei nº 10.522/2002Artigo 28, Lei nº 13.988/2020DireitoBrasil. Ministério da Fazenda. Conselho Administrativo de Recursos FiscaisDireito tributário - BrasilCrédito tributário