Arbitragem tributária

• Autor(a) principal: Freire, Nathália Maués
• Data de Publicação: 2021
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10362/141565
• topic: arbitragem; Direito tributário; Centro de arbitragem; Regime jurídico; Método eficaz; Direito público; Arbitration; Tax law; Arbitration center; Legal regime; Effective method; Public law; Direito

The inefficiency of the Brazilian judicial courts resulted in very high numbers of procedural congestion, which led the tax-collection system into stagnation. Having this considered, there has been a long search for concrete alternatives to solve tax conflicts rapidly and with useful results. It is clear that Portugal has become a pioneer country in this field and, after ten years of inauguration of a specific regime of tax arbitration, the RJAT, both the reception of the referred institute and the satisfactory outcomes of its practical implementation are indisputable. Therefore, the objective of this dissertation is to present the tax arbitration model in Portugal as a positive indicator to be used in Brazil. The first chapter of this paper will expose the framework of Arbitration in tax matters in the legal system, highlighting its emergence, considering the path taken by arbitration and how it is organized today. After that, the next chapter will analyze the model implemented in Portugal, when it comes to tax arbitration, with observations on its evolution, the legislation developed and applied over these ten years, the recording of data year by year, in addition to the analysis of the characteristics that encourage the use of this method and cause these results. Finally, the third chapter will present the development, so far in Brazil, of arbitration in public law, how the existing centers and chambers have been evaluated and, in particular Bill nº. 4257/2019 that is being processed in the Federal Senate, which aims to regulate tax arbitration in specific cases, in addition to how the CAAD model may serve as a parameter for tax arbitration to be implemented in an improved manner in Brazil, aims to obtaining the same expressive results and which will help the Judiciary with regard to delays. To sum up, the study of this topic is relevant to, in addition to scrutinizing the arbitration system applied in Portugal, use the CAAD model in order to introduce, in Brazil, a satisfactory standard of an improved and specialized center able to serve the demand for tax arbitration in this country which will promote speed and legal-certainty decisions.