O processo administrativo tributário e a teoria dos precedentes à luz do Código de Processo Civil de 2015

Abstract

The present paper had as a starting point the ascertainment that Procedural Tax Law lacks more organicity, which increases the number of administrative decisions that are not only incoherent, but also that do not observe the various procedural guarantees of the taxpayer, so as to harm the effectiveness of the administrative tax process. After the issue was put, the paper proceeded to analyze one of its possible solutions, which is the recognition of the regime of administrative precedents with binding effectiveness, that must be thought and operationalized in a similar way to the systematic of precedents inaugurated by the New Code Of Civil Procedure. In order to better substantiate the nuances of this proposed solution to the problem, a specific chapter of this study has been devoted to deepening the discussions on the system of mandatory judicial precedents in light of the new civil procedural law, which contains the main doctrinal positions concerning its advantages and disadvantages, the existence of mandatory precedents, the dynamics of the application of precedents, judicial precedents with binding effectiveness in kind, etc. Finally, in addition to the aforementioned solution, the necessity of receiving the binding judicial precedents, formed in light of the civil adjective law of 2015, by the Public Administration, was also defended. The paper was developed based on the analysis of doctrinal works, scientific articles, specialized publications, as well as the legislation that deals with the topic.