A evolução da transação tributária federal brasileira à luz da Lei 13.988/20 com alterações pela Lei 14.375/22

• Autor(a) principal: Marco, Pedro Henrique Fernandes de
• Data de Publicação: 2023
• 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/39838
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Direito tributário; Transação em matéria tributária; Abordagem crítica da transação tributária; Evolução da transação tributária no Brasil; Tax law; Tax agreement in tax matters; Critical approach to tax agrément; Evolution of tax agreement in Brazil

The present study aims to have a critical analysis of the institute of the tax agreement enshrined in articles 156, III and 171 of the National Tax Code and instituted at the federal level by Law nº 13.988/20, which was amended by Law nº 14.375/22 with the aim of check its evolution and effectiveness in the Brazilian legal system. Therefore, it is necessary to analyze the context of its emergence at the federal level, its nuances, as well as to analyze controversial and current themes that permeate it, especially by the RFB Order nº 247/22 and PGFN Order nº 6.757/22, which currently are the general infralegal norms that delimit the scope of the institute for debts non-enrolled (on administrative litigation) and of debts enrolled as overdue tax liabilities of the Federal Union