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Advisor(s)
Abstract(s)
A busca pelos meios alternativos, ou adequados, de solução de conflitos tem se intensificado nas últimas décadas. Ora justificada pela crise do Judiciário, ora pela necessidade de ampliação do efetivo acesso à justiça, a utilização da arbitragem para dirimir conflitos envolvendo contratos com o Estado brasileiro é uma realidade. No direito tributário, há campo propício ao desenvolvimento da arbitragem. Em Portugal, foram superados os obstáculos tradicionais da indisponibilidade do crédito tributário e dos princípios da legalidade e da publicidade, que informam a atuação da Administração Pública. O regime da arbitragem tributária foi implementado com sucesso e a experiência portuguesa pode oferecer valiosa contribuição para o desenvolvimento do instituto no Brasil. Ao lado da experiência portuguesa, a experiência brasileira quanto à arbitragem de contratos administrativos pode fornecer algumas balizas importantes na configuração de um modelo de arbitragem tributária no Brasil. Esta dissertação apresenta as duas experiências e propõe o exame acerca de alguns elementos essenciais para o delineamento de uma arbitragem tributária no Brasil.
The search for alternative dispute resolution has been intensified in the last decades. Sometimes justified by the crisis in the Judiciary or by the need to amplify the effective access to justice, the use of arbitration to settle conflicts involving contracts with the Brazilian state is a reality. There is favourable ground to the development of arbitration in the area of tax law. In Portugal, the traditional obstacles of unavalilability of tax credit and the principles of legality and publicity that inform the action of Public Administration, were surpassed. The regime of tax arbitration was succesfully implemented in Portugal and the Portuguese experience can offer a valuable contribution for its development in Brazil. Side by side with the Portuguese experience, the Brazilian experience concerning the arbitration of administrative contracts can provide some important markers for the configuration of a model of tax arbitration in Brazil. This dissertation presents the two experiences and proposes the examination of some essential elements for the delineation of tax arbitration in Brazil.
The search for alternative dispute resolution has been intensified in the last decades. Sometimes justified by the crisis in the Judiciary or by the need to amplify the effective access to justice, the use of arbitration to settle conflicts involving contracts with the Brazilian state is a reality. There is favourable ground to the development of arbitration in the area of tax law. In Portugal, the traditional obstacles of unavalilability of tax credit and the principles of legality and publicity that inform the action of Public Administration, were surpassed. The regime of tax arbitration was succesfully implemented in Portugal and the Portuguese experience can offer a valuable contribution for its development in Brazil. Side by side with the Portuguese experience, the Brazilian experience concerning the arbitration of administrative contracts can provide some important markers for the configuration of a model of tax arbitration in Brazil. This dissertation presents the two experiences and proposes the examination of some essential elements for the delineation of tax arbitration in Brazil.
Description
Keywords
Meios alternativos de solução de conflitos Arbitragem tributária Indisponibilidade Crédito tributário Legalidade Alternative dispute resolution Tax arbitration Unavailability Tax credit Legality