Uma análise dos negócios jurídicos processuais atípicos aplicados em matéria tributária

• Autor(a) principal: Vasconcelos Júnior, Rubenilson Antonio de Sousa
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• dARK ID: ark:/83112/001300001fmxd
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/44533
• topic: Negócios jurídicos processuais; Microssistema de negociação processual; Direito processual civil; Direito tributário; Autorregramento da vontade no processo

The insertion of a general clause of negotiation by the Civil Procedure Statute of 2015 led to the construction of a procedural bargaining microsystem, meaning the glimpse of a cooperative procedure model in which a greater role is given to the parties who, from now on, will assume the power to adjust the procedure according to their will. Thus, the law hosted a mechanism that would allow a better adaptation between the procedural instrument and the corresponding right. This paper evaluates the possibility of the Public Authorities entering into procedural agreements, triggering, for this, the general negotiation clause set forth in article n° 190 from the Civil Procedure Statute of 2015. After overcoming the reasons identified by a portion of the doctrine as obstacles to such agreements, the present work will analyze the application of the legal hypothesis in Tax lawsuits, in order to verify its effects regarding a greater celerity and procedural economy. Qualitative research with the investigation of the internal regulations of the matter issued by the public entities’ legal representation bodies. Exploring concrete cases of these transactions agreed by the Attorney of the National Treasury in Ceará, obtained with authorization from its Chief. Based on the concrete data obtained, a legal analysis of clauses and agreed terms was undertaken, in the light of the doctrinal premises preset in this work. The cases of procedural agreements analyzed revealed an unexpected willingness of the Treasury to conclude them, under conditions mutually beneficial to the parties involved. Were found agreements of procedural nature, which also dealt with material rights. However, the cases analyzed were mostly embryonic, not yet written. The only agreement with known result was effective, having quickly solved the demand. This fact, although very precarious in quantitative terms, revealed the enormous potential of the legal proceedings in relation to effects on the duration of lawsuits and on the effectiveness of the jurisdictional provision.