Da aplicação do princípio da isonomia e daquele relativo a "in dubio pro contribuinte”, no âmbito do CARF, após o fim do voto de qualidade

• Autor(a) principal: Ferreira, Murilo Henrique de Almeida
• Data de Publicação: 2022
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/31966
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Direito tributário; Princípios constitucionais processuais; In dubio pro contribuinte; Interpretação normativa sistemática; Voto de qualidade; CARF; Tax law; Procedural constitutional principles; In dubio pro contributor; Systematic normative interpretation; Quality vote; CARF

The present work proposes to analyze the application of the constitutional principles applicable to the federal tax process and to draw parallels in relation to the principled validity of the in dubio pro taxpayer in the CARF process, considering the recent changes brought about by the insertion of article 19-E of the Law No. 10,522/2002. The aforementioned article changed the tie-breaking methodology, which removed the casting vote of the President from the CARF judging panels, in a deliberation in the second federal administrative instance, and reignited the discussion about the applicability of the in dubio to the taxpayer, being even the object of of direct unconstitutionality actions pending before the Federal Supreme Court. From a systematic principled consideration, applied specifically in the federal administrative tax process, it seeks to evaluate the practical consequences to the public interest related to litigation, legal certainty and isonomy arising from the methodology applicable in the Tax Appeals Council that currently decides the matter of merit. favorably to taxpayers in the event of a tie in the vote