Tax Administrative Process and Juditicial Process as na Instrument to Access Justice: an Analysis in the Light of the New Code of Civil Proceadure

• Autor(a) principal: Ferreira, Ana Paula Duarte
• Data de Publicação: 2016
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Cidadania e Acesso à Justiça
• Texto Completo: http://www.indexlaw.org/index.php/acessoajustica/article/view/349
• topic: Tax administrative process;Judicial process;Constitutional procedural principles; Processo administrativo tributário;Processo judicial;Princípios processuais constitucionais

As a result of the principle of the due process of the law, the resolution of conflicts involving taxes can occur in the administrative and the judicial sphere. The tax administrative process is governed by laws edited by the political constitutional entity which is competent to legislate about the tax which is related to the conflict. In the judicial ambit, process civil norms are applied, or norms that can be found in the special legislation. In any case, the process should be subject to the procedural principles enshrined in the Constitution, which aim to ensure that the process will serve as an instrument to access justice. This study analyzes the specific administrative procedural principles, confronting them with those that guide the civil process, with emphasis on the fundamental rules of the process presented in the first chapter of the new code. From there, we try to establish how the newly enacted Law No. 13.105 contributes to the necessary convergence in the tax law field, enter the administrative process and the judicial process.