O voto de qualidade e a inconstitucionalidade da Lei14.689/2023: análise crítica acerca da utilização do critério de desempate no CARF
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Tipo
TCC
Data de publicação
2024-06
Periódico
Citações (Scopus)
Autores
Marques, Lucas Franzin
Orientador
Fiorin, Rangel Perrucci
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente artigo busca analisar a constitucionalidade e as implicações da aplicação
do chamado voto de qualidade dentro do processo decisório no âmbito do Conselho
Administrativo de Recursos Fiscais (CARF), órgão colegiado e paritário, atrelado ao Ministério
da Fazenda, que desempenha um papel fundamental no processo administrativo fiscal
brasileiro, sendo responsável por analisar e dirimir, em última instância, litígios relativos ao
contencioso tributário nas demandas fiscais envolvendo tributos federais e questões aduaneiras.
Partindo de uma metodologia pragmática de análise do cenário relatado, busca-se demonstrar
que, historicamente, o voto de qualidade, exercido pelo presidente do colegiado,
necessariamente, um representante da Receita Federal, tem sido um mecanismo de desempate
que favorece a Fazenda Nacional em detrimento dos contribuintes, havendo uma enorme
desproporção entre as decisões favoráveis aos contribuintes e favoráveis à Fazenda pelo voto
de qualidade. Este estudo explora a natureza jurídica deste instrumento, seu surgimento, a
evolução e as alterações normativa que o circundam, sua compatibilidade com os princípios
constitucionais e com o ordenamento jurídico brasileiro, as consequências de sua aplicação na
jurisprudência administrativa fiscal, bem como o grau de judicialização das matérias decididas
pela sua aplicação.
This article seeks to analyze the constitutionality and implications of the application of the so-called "Casting Vote" within the decision-making process within the scope of the Administrative Council of Tax Appeals (CARF), a collegiate and parity body, linked to the Ministry of Finance, which plays a fundamental role in the Brazilian tax administrative process, being responsible for analyzing and deciding, ultimately, issues related to tax litigation in tax claims involving federal taxes and customs issues. Based on a pragmatic methodology of analysis of the reported scenario, it seeks to demonstrate that, historically, the "Casting Vote", exercised by the president of the collegiate, necessarily a representative of the Federal Revenue Service, has been a tie-breaking mechanism that favors the National Treasury to the detriment of taxpayers, with a huge disproportion between decisions favorable to taxpayers and favorable to the Treasury by the "Casting Vote". This study explores the legal nature of this instrument, its emergence, the evolution and normative changes that surround it, its compatibility with constitutional principles and with the brazilian legal system, the consequences of its application in tax administrative jurisprudence, as well as the degree of judicialization of the matters decided by its application.
This article seeks to analyze the constitutionality and implications of the application of the so-called "Casting Vote" within the decision-making process within the scope of the Administrative Council of Tax Appeals (CARF), a collegiate and parity body, linked to the Ministry of Finance, which plays a fundamental role in the Brazilian tax administrative process, being responsible for analyzing and deciding, ultimately, issues related to tax litigation in tax claims involving federal taxes and customs issues. Based on a pragmatic methodology of analysis of the reported scenario, it seeks to demonstrate that, historically, the "Casting Vote", exercised by the president of the collegiate, necessarily a representative of the Federal Revenue Service, has been a tie-breaking mechanism that favors the National Treasury to the detriment of taxpayers, with a huge disproportion between decisions favorable to taxpayers and favorable to the Treasury by the "Casting Vote". This study explores the legal nature of this instrument, its emergence, the evolution and normative changes that surround it, its compatibility with constitutional principles and with the brazilian legal system, the consequences of its application in tax administrative jurisprudence, as well as the degree of judicialization of the matters decided by its application.
Descrição
Palavras-chave
conselho administrativo dos recursos fiscais , voto de qualidade , inconstitucionalidade , incompatibilidade com o ordenamento jurídico pátrio , casting vote , unconstitutionality , incompatibility with the brazilian legal system