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Advisor(s)
Abstract(s)
O campo de aplicação do Direito Tributário tem hoje um denominador comum, a incerteza no acesso aos factos e na interpretação da norma tributária. O recurso à transação para a composição de um litígio não tem aptidão para violar o princípio da legalidade; a atual dinâmica social exige que o interesse público a prosseguir seja composto conjuntamente entre os sujeitos da relação tributária. Assim, a lei deve prever de forma detalhada as condições concretas das hipóteses em que o legislador atribui eficácia jurídica à vontade das partes, ainda que os efeitos desta sejam única e exclusivamente aqueles que a lei determina. Se em Portugal a previsão normativa da transação tributária constitui um verdadeiro imperativo de justiça fiscal no Brasil a solução é mais simples: a publicação de uma lei ordinária disciplinando o instituto na justiça federal seria suficiente para assegurar ao contribuinte uma nova forma de resolução de litígios tributários e ampliar as possibilidades arrecadatórias da União.
The field of application of Tax Law has today a common denominator, the uncertainty in access of the facts and in the interpretation of the tax norm. The use of transaction to settle the dispute does not violate the principle of legality; current social dynamics requires that public interest depends on joint settlement between tax authorities and taxpayers. Thus, law must provide detailed conditions of the hypotheses in which the legislator attributes legal effectiveness to the will of the parties, although its effects are only those determined by legislation. While in Portugal the normative forecast of tax transaction is an imperative, in Brazil the solution is simpler: a publication of an ordinary law disciplining the institute in federal justice would be enough to grant taxpayers a new form of resolution litigation and to increase the Union's revenues possibilities.
The field of application of Tax Law has today a common denominator, the uncertainty in access of the facts and in the interpretation of the tax norm. The use of transaction to settle the dispute does not violate the principle of legality; current social dynamics requires that public interest depends on joint settlement between tax authorities and taxpayers. Thus, law must provide detailed conditions of the hypotheses in which the legislator attributes legal effectiveness to the will of the parties, although its effects are only those determined by legislation. While in Portugal the normative forecast of tax transaction is an imperative, in Brazil the solution is simpler: a publication of an ordinary law disciplining the institute in federal justice would be enough to grant taxpayers a new form of resolution litigation and to increase the Union's revenues possibilities.
Description
Artigo em revista cientifica internacional
Keywords
Transação Princípio da legalidade Incerteza Cobrança de impostos Tax settlement Principle of legality Uncertainty Tax collection