A consulta tributária como garantia da segurança jurídica do contribuinte

Abstract

The tax consultation is a procedural instrument that seeks to remedy possible doubts of the contributor regarding the tax rules applied to it. This instrument, which derives from the right of petition provided for in the Federal Constitution, gives the taxpayer the possibility to resolve doubts and uncertainties arising from the complexity of tax legislation, which sometimes hinders the correct performance of the taxpayer. Thus, a relationship of mutual collaboration between state and private is established, in which the Treasury intends to effect the tax collection and the taxpayer seeks to act according to the legal dictates, anticipating its tax planning. However, this procedure is marked by rules, in which the Administration and the consultant are, as a rule, permanently linked. Therefore, the overall objective of the study is to analyze the influence of the tax query response in the legal sphere of the taxpayer, either through the decisions made, or possible changes in legal criteria for such decisions. In addition, it explores the possibility of bringing an action to repair damage against the State, by the taxpayer, before any irregularity or violation of rights consolidated in query response. From the analysis results within the doctrine and jurisprudence, it appears that the current trend is that there is greater protection to the taxpayer in relevant situations to consultation, in which this taxpayer, by acting spontaneously and by giving the State the function of assisting him in the face of the facts covered by the legislation, must have his rights and guarantees protected.