A mediação em matéria tributária

• Autor(a) principal: Soares, Maria Helena Tavares de Pinho Tinoco
• Data de Publicação: 2021
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/24595
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Mediação; Administração e processo tributário; Negócio jurídico; Direito de interesse público; Mediation; Tax administration and procedure; Juridic business; Public interest law

This thesis aims to examine the applicability of mediation in tax law as an alternative conflict resolution method based on the establishment of assumptions regarding the role of principles in the system and their mandatory nature, with emphasis on specific constitutional and procedural principles. The study addresses other methods – settlement and arbitration – with considerations inherent to their employment in tax matters as well. Special emphasis is placed on the procedural settlements as a greater expression of the autonomy of the will with respect to procedural acts, as well as to the interpretation that best suits the supremacy of the public interest, which is one of the reasons invoked by the Treasury to justify the impossibility of mediation in tax matters. Comparative law is also present, with highlights on US tax mediation and Italian tax mediation. All this path is followed to support the argument that the public interest should be regarded as relative and relationships with the Treasury may also be the subject of mediation, based on the National Tax Code (CTN), on the Code of Civil Procedure (CPC), and on the law that regulates it