Análise da unanimidade em julgamentos de segunda instância no âmbito do contencioso administrativo tributário do estado do Ceará (CONAT/CE)

Abstract

The objective of this paper was to analyze the unanimity in the decisions of the second instance judgments in the Ceará’s Administrative Council Tax Councils. The importance of the theme is given insofar as the uniformity between the individual opinions of each judge serves to align the legal position, reflecting a greater certainty about the liquidity of the tax credit that is discussed, in recognition of the existence of the wrongfulness committed. So, a qualitative Logit response model was estimated. It was expected to know the factors that lead to the judge’s favorable vote to this unanimity, and the contribution of each one of them in the construction of uniform decisions within the scope of the second instance judgment of the administrative court of Ceará. It was identified the importance of the rapporteur's favorable vote in the formation of a unanimous decision in the collegial decision of this administrative litigation.