Processo administrativo tributário: a (im)possibilidade de o estado recorrer ao judiciário das decisões administrativas contrárias a Fazenda Pública Federal

• Autor(a) principal: Dias, Helder Nazário
• Data de Publicação: 2018
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Universitário da Ânima (RUNA)
• Texto Completo: https://repositorio.animaeducacao.com.br/handle/ANIMA/7631
• topic: Processo administrativo tributário; Fazenda nacional; Poder judiciário; Conselho administrativo de recursos fiscais; Câmara superior de recursos fiscais; Decisão

Objective of this work to do an analyze about the possibilities or impossibilities of the State to reverse, by means of judicial action to the administrative decisions contrary to the interest of the Public Treasury in the federal scope. It is necessary to point out, in this case, that the administrative decisions are pronounced by the state entity itself and, when contrary to the Public Treasury, it matters in the recognition of the taxpayer's right by the state’s body responsible for the judgment. The study was based on bibliographical research in the doctrine and into legal documents, seeking the analysis of the principles inherent to the tax administrative process, contained in the Federal Constitution, present in the infra - legal norms and in the favorable positioning and contrary of the doctrine on the subject. The administrative litigation is carried out within the organs of the Ministry of Finance, responsible for the judgment in first instance, the Federal Revenue Service of judgment, of decisions rendered in second instance, in charge of the Administrative Council of Tax Appeals and in the event of headquarters of special appeal of competence of the Superior Chamber of Tax Appeals, in this way, once the administrative proceeding has been concluded, with decision contrary to the taxpayer, this could to take the discussion to the judiciary. The theme takes on greater proportions with the edition of the opinion AGNT No. 1.087 of 2004 and the publication of concierge No. 820 of 2004, which brought the possibility of the prosecutor to send the administrative decisions to the questioning in the judiciary, generating many questions about the constitutionality of these opinions and the ordinance so the present work is proposed to analyze the conclusions about the theme.