O regime jurídico do plano de amortização de débitos fiscais

Resumo

The plan for the payment of tax debts, which was created by the Office of the Attorney General for the Federal Tax Authority raises questions regarding its validity, its bounds, methods of control and interpretation, because, despite the fact it was created in the context of the procedural legal transaction, it has features from substantive law and from legal figures set forth in the National Tax Code that depend upon the legal provision in order to be granted. Starting with these questions, we are going to analyze its legal nature and the developments that arise therefrom. We begin with a history of the evolution of Civil Procedure Law, pointing out some flexibilizations brought by the Civil Procedure Code of 2015, which have allowed a more active role of litigants and a cooperative model of procedure. Once this context is defined, we focused our attention to the Procedural Legal Transaction, its main characteristics and how it can be an important tool in favor of the Tax Authority, the taxpayers and the Judiciary. From there, we aimed our sights at the tax debt payment plan, created by an administrative rule grounded on section 190 of the Civil Procedure Code, which has the general provision for Procedural Legal Transactions, and then we investigated its legal nature. After presenting its main characteristics, we examined other figures related to it, such as moratorium, payment in installments and the transaction. Once these limits are set, we conclude that the plan is valid as a procedural legal transaction that has unique characteristics. Finally, we present our conclusion and proposition regarding elements we deem relevant for the equal and transparent application of the plan for the payment of tax debts.

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:10438/31757

Temas

Finanças PúblicasGovernança

Palavras-chave

Plano de amortização de débitos fiscaisPortaria PGFN nº 742/2018Negócio jurídico processualExecução fiscalIsonomiaTransparênciaPlan for the payment of tax debtsAdministrative Rule PGFN No. 742/2018Procedural legal transactionTax foreclosureEqual protection under the lawTransparencyDireitoDireito tributário - BrasilDívida fiscalAmortizaçãoNegócio jurídico