Consensualidade no direito tributário: reflexões acerca da sua admissibilidade no atual modelo de cooperação processual

• Autor(a) principal: Basso, Bruno Bartelle
• Data de Publicação: 2019
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/22604
• topic: Consensualidade administrativa; Direito tributário; Cooperação processual; Administrative consensuality; Tax law; Cooperation; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

This paper aims at analyzing consensuality in the Tax Law in the light of the current model of procedural cooperation, notably through a more accurate study of the administrative models of the Public Administration of the last three centuries, the main transformations occurred in Tax Law and of some effective procedural management instruments. Under these lenses, the object of this research focuses on the issue of consensuality in Tax Law, from the point of view of legal security, protection of trust, objective good faith, efficiency, isonomy, economic development and, in particular, of the normative opening provided by Law n. 13.105, dated March 16, 2015 (Code of Civil Procedure), which allowed the execution of atypical procedural legal transactions, of Law n. 13.140, of June 26, 2015 (Mediation Law), which authorized the mediation in the scope of the Public Power of the Portarias of the Attorney General of the National Treasury n. 33/2018, 360/2018, 515/2018, 742/2018, which provided a new model of tax credit recovery, in addition to the recent modification promoted by Law n. 13,129, of May 26, 2015 in Law n. 9,307, dated September 23, 1996 (Arbitration Law), which allowed the use of arbitration by the Public Administration, thus indicating a new perspective for the consensual solution of conflicts in the tax area