Possibilidade da fazenda pública recorrer à via judicial em caso de derrota no Conselho Administrativo de Recursos Fiscais (CARF)
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TCC
Data de publicação
2023-12
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Citações (Scopus)
Autores
Santana, Murilo Augusto Barreto Seixas de
Orientador
Takano, Caio Augusto
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O presente trabalho pretende analisar os aspectos processuais e principiológicos sobre a possibilidade de a Fazenda Pública recorrer ao Poder Judiciário em caso de decisão desfavorável ao contribuinte, proferida pelo Conselho Administrativo de Recursos Fiscais (CARF). O Processo Administrativo Fiscal é uma ferramenta oferecida pela Administração Pública ao contribuinte para exercício do controle administrativo dos lançamentos tributários, em observância ao princípio da autotutela. O CARF, por sua vez, é a instância revisora do Processo Administrativo Fiscal, composto por formação paritária de conselheiros representantes do Fisco e do Contribuinte. Em regra, as decisões proferidas pelo CARF, em sentido favorável aos contribuintes, são dotadas de irreversibilidade. Contudo, verifica-se a inexistência do instituto da coisa julgada no Processo Administrativo Fiscal. Com base nos princípios da Inafastabilidade do Poder Judiciário e do Livre Acesso à Justiça, a Procuradoria Geral da Fazenda Nacional inovou ao editar o Parecer PGFN nº 1.087/2004, introduzindo a possibilidade de revisão judicial das decisões proferidas pelo CARF em sentido favorável aos contribuintes. Atualmente, tal parecer está suspenso e foi sucedido pelo Parecer PGFN nº 2.044/2013, cuja redação prevê a possibilidade de revisão judicial das decisões que apresentem erro de fato, prática de fraude ou exorbitem das opções interpretativas possíveis, em afronta à legalidade, razoabilidade e proporcionalidade. Dessa forma, é possível a propositura de ação judicial pela Procuradoria Geral da Fazenda Nacional nos casos em que constatada a presença dos referidos vícios insanáveis nas decisões administrativas emanadas do CARF, com o fim de que sejam sanadas tais nulidades.
This work intends to analyze the procedural and principled aspects of the possibility of the Public Treasury appealing to the Judiciary in the event of an unfavorable decision to the taxpayer, issued by the Administrative Council for Tax Appeals (CARF). The Fiscal Administrative Process is a tool offered by the Public Administration to taxpayers to exercise administrative control over tax assessments, in compliance with the principle of self-protection. CARF, in turn, is the reviewing body of the Tax Administrative Process, composed of equal training of advisors representing the Tax Authorities and the Taxpayer. As a rule, decisions made by CARF, in favor of taxpayers, are irreversible. However, there is no existence of the institution of res judicata in the Tax Administrative Process. Based on the principles of the Indefeasibility of the Judiciary and Free Access to Justice, the Attorney General's Office of the National Treasury innovated by issuing Opinion PGFN No. 1,087/2004, introducing the possibility of judicial review of decisions made by CARF in a favorable sense to taxpayers. Currently, this opinion is suspended and was succeeded by PGFN Opinion No. 2,044/2013, the wording of which provides for the possibility of judicial review of decisions that present an error of fact, commit fraud or exaggerate possible interpretative options, in violation of legality, reasonableness and proportionality. In this way, it is possible for the Attorney General of the National Treasury to file legal action in cases where the presence of the aforementioned irremediable defects in the administrative decisions issued by CARF is found, with the aim of remedying such nullities.
This work intends to analyze the procedural and principled aspects of the possibility of the Public Treasury appealing to the Judiciary in the event of an unfavorable decision to the taxpayer, issued by the Administrative Council for Tax Appeals (CARF). The Fiscal Administrative Process is a tool offered by the Public Administration to taxpayers to exercise administrative control over tax assessments, in compliance with the principle of self-protection. CARF, in turn, is the reviewing body of the Tax Administrative Process, composed of equal training of advisors representing the Tax Authorities and the Taxpayer. As a rule, decisions made by CARF, in favor of taxpayers, are irreversible. However, there is no existence of the institution of res judicata in the Tax Administrative Process. Based on the principles of the Indefeasibility of the Judiciary and Free Access to Justice, the Attorney General's Office of the National Treasury innovated by issuing Opinion PGFN No. 1,087/2004, introducing the possibility of judicial review of decisions made by CARF in a favorable sense to taxpayers. Currently, this opinion is suspended and was succeeded by PGFN Opinion No. 2,044/2013, the wording of which provides for the possibility of judicial review of decisions that present an error of fact, commit fraud or exaggerate possible interpretative options, in violation of legality, reasonableness and proportionality. In this way, it is possible for the Attorney General of the National Treasury to file legal action in cases where the presence of the aforementioned irremediable defects in the administrative decisions issued by CARF is found, with the aim of remedying such nullities.
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direito administrativo , direito tributário , fazenda pública , controle judicial de decisões administrativas , administrative law , tax law , federal treasury , administrative decisions