Transação tributária e os limites da Fazenda Pública

• Ano de defesa: 2024
• Autor(a) principal: Comper, Guilherme Rafael
• Orientador(a): Costa, Regina Helena
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Pós-Graduação em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: Transação tributária; Fazenda Pública; Meios extrajudiciais de solução de conflitos; Lei nº 13.988/2020
• Palavras-chave em Inglês: Tax transaction; Public Treasury; Extrajudicial means of conflict resolution; Law No. 13.988/2020
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/43663

The purpose of this study is to analyze federal tax transactions and the limits imposed by the Public Treasury on their execution. First, the study provides a brief overview of extrajudicial means of conflict resolution, their emergence in law, importance, modalities, and characteristics. Next, the legislative evolution of tax transactions is analyzed until Law No. 13,988/2020 is reached. After that, the guiding principles are analyzed, proceeding to examine their legal nature as a contract or an administrative act. Next, the unavailability of the public interest and tax transactions are explored, according to administrative acts. Regarding Law No. 13.988/2020, the four modalities provided for in the legislation are analyzed. Finally, the limitations on the execution of tax transactions in the National Tax Code, in Law No. 13.988/2020, and the challenges and future perspectives are analyzed