Tax Administrative Process and Juditicial Process as na Instrument to Access Justice: an Analysis in the Light of the New Code of Civil Proceadure
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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 |
Resumo: | 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. |
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Tax Administrative Process and Juditicial Process as na Instrument to Access Justice: an Analysis in the Light of the New Code of Civil ProceadureProcesso Tributário Administrativo e Judicial como Instrumento de Acesso à Justiça: Análise Principiológica à Luz do Novo Código de Processo CivilTax administrative process;Judicial process;Constitutional procedural principlesProcesso administrativo tributário;Processo judicial;Princípios processuais constitucionaisAs 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.Em decorrência do princípio do devido processo legal, a solução de conflitos, em matéria tributária, pode ocorrer tanto na via administrativa quanto na esfera judicial. O processo administrativo tributário é regido por leis editadas pelo ente político constitucional competente para legislar sobre o tributo a cujo respeito versa o conflito a ser solucionado. No âmbito judicial, aplicam-se as normas de processo civil, ou aquelas constantes em legislação especial. Em qualquer caso, deverão ser observados os princípios processuais plasmados na Constituição, os quais objetivam garantir que o processo instrumentaliza o acesso à justiça. Este estudo analisa os princípios processuais administrativos específicos, confrontando-os com aqueles que norteiam o processo civil, com ênfase nas normas fundamentais do processo explicitadas no capítulo primeiro do novo código. A partir daí, busca-se estabelecer de que maneira a recém-sancionada Lei n° 13.105 contribui para a necessária convergência, no campo do Direito Tributário, entre o processo administrativo e o processo judicial.Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDIFerreira, Ana Paula Duarte2016-10-11info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo Avaliado pelos Paresapplication/pdfhttp://www.indexlaw.org/index.php/acessoajustica/article/view/34910.26668/IndexLawJournals/2526-026X/2016.v2i1.349Revista Cidadania e Acesso à Justiça; v. 2, n. 1 (2016): JANEIRO/JUNHO2526-026X2526-026Xreponame:Revista Cidadania e Acesso à Justiçainstname:Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)instacron:CONPEDIporhttp://www.indexlaw.org/index.php/acessoajustica/article/view/349/pdfDireitos autorais 2016 Ana Paula Duarte Ferreirahttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccess2020-09-11T14:54:43Zoai:ojs.indexlaw.org:article/349Revistahttp://www.indexlaw.org/index.php/acessoajustica/oai2526-026X2526-026Xopendoar:2020-09-11T14:54:43Revista Cidadania e Acesso à Justiça - Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)false |
dc.title.none.fl_str_mv |
Tax Administrative Process and Juditicial Process as na Instrument to Access Justice: an Analysis in the Light of the New Code of Civil Proceadure Processo Tributário Administrativo e Judicial como Instrumento de Acesso à Justiça: Análise Principiológica à Luz do Novo Código de Processo Civil |
title |
Tax Administrative Process and Juditicial Process as na Instrument to Access Justice: an Analysis in the Light of the New Code of Civil Proceadure |
spellingShingle |
Tax Administrative Process and Juditicial Process as na Instrument to Access Justice: an Analysis in the Light of the New Code of Civil Proceadure Ferreira, Ana Paula Duarte Tax administrative process;Judicial process;Constitutional procedural principles Processo administrativo tributário;Processo judicial;Princípios processuais constitucionais |
title_short |
Tax Administrative Process and Juditicial Process as na Instrument to Access Justice: an Analysis in the Light of the New Code of Civil Proceadure |
title_full |
Tax Administrative Process and Juditicial Process as na Instrument to Access Justice: an Analysis in the Light of the New Code of Civil Proceadure |
title_fullStr |
Tax Administrative Process and Juditicial Process as na Instrument to Access Justice: an Analysis in the Light of the New Code of Civil Proceadure |
title_full_unstemmed |
Tax Administrative Process and Juditicial Process as na Instrument to Access Justice: an Analysis in the Light of the New Code of Civil Proceadure |
title_sort |
Tax Administrative Process and Juditicial Process as na Instrument to Access Justice: an Analysis in the Light of the New Code of Civil Proceadure |
author |
Ferreira, Ana Paula Duarte |
author_facet |
Ferreira, Ana Paula Duarte |
author_role |
author |
dc.contributor.none.fl_str_mv |
|
dc.contributor.author.fl_str_mv |
Ferreira, Ana Paula Duarte |
dc.subject.por.fl_str_mv |
Tax administrative process;Judicial process;Constitutional procedural principles Processo administrativo tributário;Processo judicial;Princípios processuais constitucionais |
topic |
Tax administrative process;Judicial process;Constitutional procedural principles Processo administrativo tributário;Processo judicial;Princípios processuais constitucionais |
description |
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. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-10-11 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigo Avaliado pelos Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.indexlaw.org/index.php/acessoajustica/article/view/349 10.26668/IndexLawJournals/2526-026X/2016.v2i1.349 |
url |
http://www.indexlaw.org/index.php/acessoajustica/article/view/349 |
identifier_str_mv |
10.26668/IndexLawJournals/2526-026X/2016.v2i1.349 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
http://www.indexlaw.org/index.php/acessoajustica/article/view/349/pdf |
dc.rights.driver.fl_str_mv |
Direitos autorais 2016 Ana Paula Duarte Ferreira http://creativecommons.org/licenses/by-nc-nd/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Direitos autorais 2016 Ana Paula Duarte Ferreira http://creativecommons.org/licenses/by-nc-nd/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDI |
publisher.none.fl_str_mv |
Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDI |
dc.source.none.fl_str_mv |
Revista Cidadania e Acesso à Justiça; v. 2, n. 1 (2016): JANEIRO/JUNHO 2526-026X 2526-026X reponame:Revista Cidadania e Acesso à Justiça instname:Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI) instacron:CONPEDI |
instname_str |
Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI) |
instacron_str |
CONPEDI |
institution |
CONPEDI |
reponame_str |
Revista Cidadania e Acesso à Justiça |
collection |
Revista Cidadania e Acesso à Justiça |
repository.name.fl_str_mv |
Revista Cidadania e Acesso à Justiça - Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI) |
repository.mail.fl_str_mv |
|
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1808858161937907712 |