The adequate means of conflict resolution in the Brazilian tax system: An approach to the possibility and timing of the application of the arbitration institute in the legal relations involving the Brazilian Tax Administration

Authors

  • Volney Zamenhof de Oliveira Silva USF - Universidade São Francisco

Abstract

Brazil has a large number of lawsuits. Approximately one-third of them are concerned with tax collection issues. Normally, thousands of administrative processes involving this matter are established prior to their question. This fact makes scholars look for more efficient means to solve the two-way conflicts. Arbitration, which corresponds to one of the means suitable to the resolution of conflicts, has been cited as the best and most efficient mechanism, and therefore, there is a legal rule to regulate its use in the tax order. The purpose of this paper is to indicate means that allow its independent use of the existence of a general rule on tax matters, as foreseen in the current Federal Constitution of Brazil.

Author Biography

Volney Zamenhof de Oliveira Silva, USF - Universidade São Francisco

Professor e Coordenador do Curso de Direito da Universidade São Francisco - Campus Bragança Paulista - Brasil

References

CAHALI, Francisco José. Curso de Arbitragem, mediação, conciliação e Resolução CNJ 125/2010. 5ª edição. São Paulo: Editora Revista dos Tribunais. 2015.

DOMINGOS, Francisco Nicolau. Os métodos alternativos de resolução de conflitos tributários: Novas tendências dogmáticas. Porto Alegre: Editora Núria Fabris. 2016

DOURADO, Ana Paula. Direito Fiscal. 2ª edição. Coimbra: Editora Almedina. 2017.

MARTINS, Sérgio Pinto. Manual de Direito Tributário. 16ª edição. São Paulo: Editora Saraiva. 2017.

MELLO, Celso Antônio Bandeira de. Curso de Direito Administrativo. 28ª edição. São Paulo: Editora Malheiros. 2011.

Published

2019-04-03

How to Cite

Silva, V. Z. de O. (2019). The adequate means of conflict resolution in the Brazilian tax system: An approach to the possibility and timing of the application of the arbitration institute in the legal relations involving the Brazilian Tax Administration. Revista Jurídica Portucalense, (24), 73–87. Retrieved from https://revistas.rcaap.pt/juridica/article/view/14314

Issue

Section

SCIENTIFIC RESEARCH