"Fiscal practice" and the normativity of repeated practices of public administration: a systemic analysis of tax law

Detalhes bibliográficos
Autor(a) principal: Köche, Rafael
Data de Publicação: 2015
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Direito GV
Texto Completo: https://periodicos.fgv.br/revdireitogv/article/view/56799
Resumo: THE MEANING OF CERTAIN NORMATIVE ACTS IS OFTEN BUILT IN THE EVERYDAY LIFE, OVER TIME, IN A PARTICULAR HISTORICAL CONTEXT WELL PLACED, IN A DIFFUSE AND DISTRIBUTED WAY AMONG SOCIAL ACTORS, WITHOUT A CENTRALIZED INSTANCE OF DECISION THAT STATES THE “OFFICIAL MEANING” OF LAW OR ANY OTHER NORMATIVE ACT. A SIMILAR SITUATION TAKES PLACE IN THE CONTEXT OF TAXATION, IN WHICH THE MEANING OF THE NORM IS OFTEN DETERMINED BY REPEATED PRACTICES OF THE ADMINISTRATIVE AUTHORITIES, I.E., MANY TAXPAYING CITIZENS BASE THEIR DECISIONS UPON HOW THE PUBLIC ADMINISTRATION STANDS ON SPECIFIC ISSUE. THUS, ALTHOUGH THERE IS NO LEGISLATIVE ACT THAT DISCIPLINES THE POSITION OF THE TAX AUTHORITIES, IT IS POSSIBLE TO DETERMINE THE LEGAL CRITERIA IT USES, PRECISELY BECAUSE THERE IS A (COMMUNICATIVE) RELATIONSHIP BETWEEN TAXPAYING CITIZENS AND TAX AUTHORITIES. HOWEVER, OFTENLY MANY TAXPAYING CITIZENS ARE STRUCK BY A SUDDEN CHANGE OF “SEDIMENTED POSITION” OF THE TAX AUTHORITIES. IN THIS WAY, A NECESSARY REFLECTION ARISES: COULD THE EFFECTS OF THIS LEGAL CRITERIA CHANGE GO BACKWARDS? CAN THE TAX ADMINISTRATION RETROACTIVELY DEMAND TAXES WHEN IT DIDN’T CONSIDER THEM DUE IN THOSE TERMS? THE MEANING OF  THE NORM CAN ONLY BE SET BY CENTRALIZED DECISIONMAKING INSTANCES, OR IS IT ALSO DEFINED BASED ON THE REPEATED PRACTICES OF SOCIAL ACTORS? IT IS BASED ON THOSE QUESTIONINGS, RELATING TIME WITH LAW, THAT THIS RESEARCH AIMS TO ESTABLISH CERTAIN INTERPRETATIVE PARAMETERS CONCERNED FOR SAFEGUARDING THE RIGHTS OF THOSE WHO MADE THEIR DECISIONS BASED ON A “LEGIT” CONSIDER CRITERIA AND, AT THE SAME TIME, FOR STRENGTHENING TAX ADMINISTRATION, FROM DEMOCRATIC FOUNDATIONS.
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spelling "Fiscal practice" and the normativity of repeated practices of public administration: a systemic analysis of tax lawCostume fiscal e a normatividade das práticas reiteradas da administração: uma leitura sistêmica do direito tributárioTAX LAWFISCAL PRACTICENEW LEGAL STANDARDRETROACTIVITYENFORCEABILITYDIREITO TRIBUTÁRIOCOSTUME FISCALALTERAÇÃO DE CRITÉRIO JURÍDICORETROATIVIDADEEFICÁCIATHE MEANING OF CERTAIN NORMATIVE ACTS IS OFTEN BUILT IN THE EVERYDAY LIFE, OVER TIME, IN A PARTICULAR HISTORICAL CONTEXT WELL PLACED, IN A DIFFUSE AND DISTRIBUTED WAY AMONG SOCIAL ACTORS, WITHOUT A CENTRALIZED INSTANCE OF DECISION THAT STATES THE “OFFICIAL MEANING” OF LAW OR ANY OTHER NORMATIVE ACT. A SIMILAR SITUATION TAKES PLACE IN THE CONTEXT OF TAXATION, IN WHICH THE MEANING OF THE NORM IS OFTEN DETERMINED BY REPEATED PRACTICES OF THE ADMINISTRATIVE AUTHORITIES, I.E., MANY TAXPAYING CITIZENS BASE THEIR DECISIONS UPON HOW THE PUBLIC ADMINISTRATION STANDS ON SPECIFIC ISSUE. THUS, ALTHOUGH THERE IS NO LEGISLATIVE ACT THAT DISCIPLINES THE POSITION OF THE TAX AUTHORITIES, IT IS POSSIBLE TO DETERMINE THE LEGAL CRITERIA IT USES, PRECISELY BECAUSE THERE IS A (COMMUNICATIVE) RELATIONSHIP BETWEEN TAXPAYING CITIZENS AND TAX AUTHORITIES. HOWEVER, OFTENLY MANY TAXPAYING CITIZENS ARE STRUCK BY A SUDDEN CHANGE OF “SEDIMENTED POSITION” OF THE TAX AUTHORITIES. IN THIS WAY, A NECESSARY REFLECTION ARISES: COULD THE EFFECTS OF THIS LEGAL CRITERIA CHANGE GO BACKWARDS? CAN THE TAX ADMINISTRATION RETROACTIVELY DEMAND TAXES WHEN IT DIDN’T CONSIDER THEM DUE IN THOSE TERMS? THE MEANING OF  THE NORM CAN ONLY BE SET BY CENTRALIZED DECISIONMAKING INSTANCES, OR IS IT ALSO DEFINED BASED ON THE REPEATED PRACTICES OF SOCIAL ACTORS? IT IS BASED ON THOSE QUESTIONINGS, RELATING TIME WITH LAW, THAT THIS RESEARCH AIMS TO ESTABLISH CERTAIN INTERPRETATIVE PARAMETERS CONCERNED FOR SAFEGUARDING THE RIGHTS OF THOSE WHO MADE THEIR DECISIONS BASED ON A “LEGIT” CONSIDER CRITERIA AND, AT THE SAME TIME, FOR STRENGTHENING TAX ADMINISTRATION, FROM DEMOCRATIC FOUNDATIONS.O SENTIDO DE DETERMINADOS ATOS NORMATIVOS É MUITAS VEZES CONSTRUÍDO NO COTIDIANO, AO LONGO DO TEMPO, EM CERTO CONTEXTO HISTÓRICO BEM LOCALIZADO, DE FORMA DIFUSA E PULVERIZADA ENTRE OS ATORES SOCIAIS, SEM UMA INSTÂNCIA CENTRALIZADA DE DECISÃO QUE DECLARE O “SENTIDO OFICIAL” DE UMA LEI OU UTRO ATO NORMATIVO QUALQUER. CASO SEMELHANTE OCORRE NO ÂMBITO TRIBUTÁRIO, EM QUE O SENTIDO DA NORMA MUITAS VEZES É DETERMINADO POR PRÁTICAS EITERADAS DAS AUTORIDADES ADMINISTRATIVAS, ISTO É, MUITOS CONTRIBUINTES PAUTAM SUAS DECISÕES A PARTIR DA FORMA COMO A ADMINISTRAÇÃO PÚBLICA SE POSICIONA SOBRE DETERMINADO ASSUNTO. ASSIM, AINDA QUE NÃO HAJA UM ATO NORMATIVO QUE DISCIPLINE A POSIÇÃO DO FISCO, É POSSÍVEL DETERMINAR OS CRITÉRIOS JURÍDICOS QUE ELE UTILIZA, JUSTAMENTE PORQUE HÁ UMA RELAÇÃO (COMUNICATIVA) ENTRE CONTRIBUINTES E FAZENDA PÚBLICA. ENTRETANTO, COM CERTA FREQUÊNCIA, MUITOS CONTRIBUINTES SÃO SURPREENDIDOS COM A ALTERAÇÃO REPENTINA DA POSIÇÃO SEDIMENTADA DO FISCO. NESSE SENTIDO, UMA NECESSÁRIA REFLEXÃO SE IMPÕE: OS EFEITOS DESSA ALTERAÇÃO DE CRITÉRIO JURÍDICO PODERIAM RETROAGIR? PODE A ADMINISTRAÇÃO TRIBUTÁRIA COBRAR RETROATIVAMENTE TRIBUTOS QUE ENTENDIA QUE NÃO ERAM DEVIDOS DAQUELA FORMA? O SENTIDO DA NORMA SÓ PODE SER DEFINIDO POR INSTÂNCIAS CENTRALIZADAS DE DECISÃO, OU ELE É CONSTITUÍDO TAMBÉM COM BASE NAS PRÁTICAS REITERADAS DOS ATORES SOCIAIS? É, A PARTIR DESSES QUESTIONAMENTOS, RELACIONANDO TEMPO E DIREITO, QUE ESTA INVESTIGAÇÃO SE PROPÕE A ESTABELECER PARÂMETROS INTERPRETATIVOS, PREOCUPADOS EM RESGUARDAR OS DIREITOS DAQUELES QUE TOMARAM SUAS DECISÕES COM BASE EM CRITÉRIO CONSIDERADO “LEGÍTIMO”  E, AO MESMO TEMPO, FORTALECER A ADMINISTRAÇÃO TRIBUTÁRIA, A PARTIR DE FUNDAMENTOS DEMOCRÁTICOS.Escola de Direito de São Paulo da Fundação Getulio Vargas2015-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/revdireitogv/article/view/56799Revista Direito GV; Vol. 11 No. 1 (2015): jan.-jun. (21); 141-158Revista Direito GV; Vol. 11 Núm. 1 (2015): jan.-jun. (21); 141-158Revista Direito GV; v. 11 n. 1 (2015): jan.-jun. (21); 141-1582317-6172reponame:Revista Direito GVinstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/revdireitogv/article/view/56799/55335Copyright (c) 2015 Revista DIREITO GVinfo:eu-repo/semantics/openAccessKöche, Rafael2019-08-19T14:42:08Zoai:ojs.periodicos.fgv.br:article/56799Revistahttps://direitosp.fgv.br/publicacoes/revista/revista-direito-gvPRIhttps://old.scielo.br/oai/scielo-oai.php||revistadireitogv@fgv.br|| catarina.barbieri@fgv.br2317-61721808-2432opendoar:2019-08-19T14:42:08Revista Direito GV - Fundação Getulio Vargas (FGV)false
dc.title.none.fl_str_mv "Fiscal practice" and the normativity of repeated practices of public administration: a systemic analysis of tax law
Costume fiscal e a normatividade das práticas reiteradas da administração: uma leitura sistêmica do direito tributário
title "Fiscal practice" and the normativity of repeated practices of public administration: a systemic analysis of tax law
spellingShingle "Fiscal practice" and the normativity of repeated practices of public administration: a systemic analysis of tax law
Köche, Rafael
TAX LAW
FISCAL PRACTICE
NEW LEGAL STANDARD
RETROACTIVITY
ENFORCEABILITY
DIREITO TRIBUTÁRIO
COSTUME FISCAL
ALTERAÇÃO DE CRITÉRIO JURÍDICO
RETROATIVIDADE
EFICÁCIA
title_short "Fiscal practice" and the normativity of repeated practices of public administration: a systemic analysis of tax law
title_full "Fiscal practice" and the normativity of repeated practices of public administration: a systemic analysis of tax law
title_fullStr "Fiscal practice" and the normativity of repeated practices of public administration: a systemic analysis of tax law
title_full_unstemmed "Fiscal practice" and the normativity of repeated practices of public administration: a systemic analysis of tax law
title_sort "Fiscal practice" and the normativity of repeated practices of public administration: a systemic analysis of tax law
author Köche, Rafael
author_facet Köche, Rafael
author_role author
dc.contributor.author.fl_str_mv Köche, Rafael
dc.subject.por.fl_str_mv TAX LAW
FISCAL PRACTICE
NEW LEGAL STANDARD
RETROACTIVITY
ENFORCEABILITY
DIREITO TRIBUTÁRIO
COSTUME FISCAL
ALTERAÇÃO DE CRITÉRIO JURÍDICO
RETROATIVIDADE
EFICÁCIA
topic TAX LAW
FISCAL PRACTICE
NEW LEGAL STANDARD
RETROACTIVITY
ENFORCEABILITY
DIREITO TRIBUTÁRIO
COSTUME FISCAL
ALTERAÇÃO DE CRITÉRIO JURÍDICO
RETROATIVIDADE
EFICÁCIA
description THE MEANING OF CERTAIN NORMATIVE ACTS IS OFTEN BUILT IN THE EVERYDAY LIFE, OVER TIME, IN A PARTICULAR HISTORICAL CONTEXT WELL PLACED, IN A DIFFUSE AND DISTRIBUTED WAY AMONG SOCIAL ACTORS, WITHOUT A CENTRALIZED INSTANCE OF DECISION THAT STATES THE “OFFICIAL MEANING” OF LAW OR ANY OTHER NORMATIVE ACT. A SIMILAR SITUATION TAKES PLACE IN THE CONTEXT OF TAXATION, IN WHICH THE MEANING OF THE NORM IS OFTEN DETERMINED BY REPEATED PRACTICES OF THE ADMINISTRATIVE AUTHORITIES, I.E., MANY TAXPAYING CITIZENS BASE THEIR DECISIONS UPON HOW THE PUBLIC ADMINISTRATION STANDS ON SPECIFIC ISSUE. THUS, ALTHOUGH THERE IS NO LEGISLATIVE ACT THAT DISCIPLINES THE POSITION OF THE TAX AUTHORITIES, IT IS POSSIBLE TO DETERMINE THE LEGAL CRITERIA IT USES, PRECISELY BECAUSE THERE IS A (COMMUNICATIVE) RELATIONSHIP BETWEEN TAXPAYING CITIZENS AND TAX AUTHORITIES. HOWEVER, OFTENLY MANY TAXPAYING CITIZENS ARE STRUCK BY A SUDDEN CHANGE OF “SEDIMENTED POSITION” OF THE TAX AUTHORITIES. IN THIS WAY, A NECESSARY REFLECTION ARISES: COULD THE EFFECTS OF THIS LEGAL CRITERIA CHANGE GO BACKWARDS? CAN THE TAX ADMINISTRATION RETROACTIVELY DEMAND TAXES WHEN IT DIDN’T CONSIDER THEM DUE IN THOSE TERMS? THE MEANING OF  THE NORM CAN ONLY BE SET BY CENTRALIZED DECISIONMAKING INSTANCES, OR IS IT ALSO DEFINED BASED ON THE REPEATED PRACTICES OF SOCIAL ACTORS? IT IS BASED ON THOSE QUESTIONINGS, RELATING TIME WITH LAW, THAT THIS RESEARCH AIMS TO ESTABLISH CERTAIN INTERPRETATIVE PARAMETERS CONCERNED FOR SAFEGUARDING THE RIGHTS OF THOSE WHO MADE THEIR DECISIONS BASED ON A “LEGIT” CONSIDER CRITERIA AND, AT THE SAME TIME, FOR STRENGTHENING TAX ADMINISTRATION, FROM DEMOCRATIC FOUNDATIONS.
publishDate 2015
dc.date.none.fl_str_mv 2015-01-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/revdireitogv/article/view/56799
url https://periodicos.fgv.br/revdireitogv/article/view/56799
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.fgv.br/revdireitogv/article/view/56799/55335
dc.rights.driver.fl_str_mv Copyright (c) 2015 Revista DIREITO GV
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2015 Revista DIREITO GV
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Escola de Direito de São Paulo da Fundação Getulio Vargas
publisher.none.fl_str_mv Escola de Direito de São Paulo da Fundação Getulio Vargas
dc.source.none.fl_str_mv Revista Direito GV; Vol. 11 No. 1 (2015): jan.-jun. (21); 141-158
Revista Direito GV; Vol. 11 Núm. 1 (2015): jan.-jun. (21); 141-158
Revista Direito GV; v. 11 n. 1 (2015): jan.-jun. (21); 141-158
2317-6172
reponame:Revista Direito GV
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Revista Direito GV
collection Revista Direito GV
repository.name.fl_str_mv Revista Direito GV - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv ||revistadireitogv@fgv.br|| catarina.barbieri@fgv.br
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