As decis??es do Conselho Administrativo de Recursos Fiscais desfavor??veis ao Fisco e o acesso ao Judici??rio

• Ano de defesa: 2015
• Autor(a) principal: Santos, Marcos Paulo de Ara??jo
• Orientador(a): Falc??o, Maurin Almeida
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Cat??lica de Bras??lia
• Programa de Pós-Graduação: Programa Strictu Sensu em Direito
• Departamento: Escola de Humanidade e Direito
• País: Brasil
• Palavras-chave em Português: Direito; Constitui????o Federal; Conselho Administrativo de Recursos Fiscais; Decis??es Desfavor??veis; Recurso ao Judici??rio; Constitui????o Federal (1988)
• Palavras-chave em Inglês: Federal Constitution; The Board of Tax Appeals; Decisions Unfavorable; Appeal to the judiciary
• Área do conhecimento CNPq: CIENCIAS SOCIAIS APLICADAS::DIREITO
• Resumo em Inglês: This study aims to make an analysis of whether or not the tax authorities to resort to the Judiciary way when, still in the harvest of the Board of Tax Appeals (CARF), obtains unfavorable decisions. Therefore, without any pretension of exhausting the topic , given its controversy nationwide and with few judged accordingly and dichotomous doctrinal understandings , especially discussing possible breach of the principle of inafastability of stamped jurisdiction in item XXXV of Article 5 of the Constitution 1988 Federal.
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/2006

This study aims to make an analysis of whether or not the tax authorities to resort to the Judiciary way when, still in the harvest of the Board of Tax Appeals (CARF), obtains unfavorable decisions. Therefore, without any pretension of exhausting the topic , given its controversy nationwide and with few judged accordingly and dichotomous doctrinal understandings , especially discussing possible breach of the principle of inafastability of stamped jurisdiction in item XXXV of Article 5 of the Constitution 1988 Federal.