Controle do lançamento tributário pelos conselhos de contribuintes: segurança, moralidade e confiança

• Ano de defesa: 2012
• Autor(a) principal: Bernardo Motta Moreira
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Minas Gerais; Brasil; DIREITO - FACULDADE DE DIREITO; Programa de Pós-Graduação em Direito; UFMG
• Palavras-chave em Português: Direito constitucional; Direito tributário; Processo administrativo fiscal; Conselho de contribuintes; Administração pública; Controle; Segurança jurídica; Separação dos poderes; Proteção da confiança; Moralidade administrativa; Processo administrativo; Lançamento tributário; Democracia
• Link de acesso: http://hdl.handle.net/1843/45125

This work focuses on control limits of the analysis of tax assessments by Administrative Courts. It discusses the history of tax administrative proceedings in the Brazilian juridical order and the importance of its improvement in the context of a complex society. The present reasoning derives from the assumption that administrative processuality is essential to state power legitimacy, to reduction of social complexity, to effectively implement democracy and even to tax consent. Therefore, measures taken by Brazilian Tax Authorities in order to contest, either through administrative hierarchical appeal or through a judicial measure, decisions issued at the end of regular tax administrative proceedings, conflict with administrative morality, legal security and stability, which should be provided by the administrative proceedings. These issues are closely linked to the impossibility of Administrative Courts reviewing arguments about the constitutionality of a certain legislative act. For this analysis, it is essential to consider the division of functional competences among the Powers of the Brazilian Republic and the protection of legal security, which must prevail in our democratic State. Whereas the protection of trust is considered as trust in the juridical order, it can be fairly assumed that a decision of the Brazilian Supreme Court eliminating the presumption of constitutionality of a given legislation authorizes and requires Administrative Courts not to apply said legal rule, under possible State liability otherwise.