Do cerceamento de defesa no processo administrativo tributário relativos a tributos sujeitos a lançamento por homologação

Abstract

This paper broaches the defense in administrative tax processes, especially about taxes which need aproval for release. First, we will define what it is process administrative, then we will start a study about the administrative acts, such as well the administrative control and then the principals principles that act at the administrative process. After this, we will focus our study at the brasilian tax law, trying to analise the tax constitution, such as the procedures that happens before the constitution. At least, we will study the most important part of the object of this work, trying to understand why the indivuals rights are not being respected at this tipe of administrative process.