Em que medida um tribunal administrativo tributário federal contribui para a defesa de interesses da sociedade brasileira

Abstract

This study analizes the problems related to the Brazilian tax administrative litigation, regarding the volume of process and the timing of the trial, assesses the public interests related to the tax administrative process, to make proposals for changes in Brazilian tax litigation, in order to protect the defense of these public interests. For that, it starts with the constitutional principles, the interpretations of the Superior Courts, the analysis of Brazilian legislation, international models and concludes that it is possible to improve the current model, whether by creating a limit for the Conselho Administrativo de Recursos Fiscais (CARF), or integrating the administrative tax instance to the judicial instance, and suppressing the first judicial instance, or even, providing that the search for administrative litigation would be optional for judicial means. The association of these measures or the adoption of any one of them alone would guarantee a reduction in the time taken to judge tax cases, while still reducing costs for the country, ensuring, concomitantly, legal security and tax incomes, values important for the Defense of the Democratic State of Law.