A viabilidade do instituto da transação nas relações litigiosas tributárias à luz do código de processo civil de 2015 e da principiologia de direito público.
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Date
2019-06-19
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Universidade Católica do Salvador
Abstract
This article aims do examine the viability of the transaction when applied to tax relations. In this way, an analysis of the in force tax legislation is made, besides the reinterpretation of principles to the tax law applicable, such as inafasability of jurisdiction, strict legality, supremacy and unavailability of the public interest and isonomy, once considered as main obstacles to the use of the tax transaction institute, in the light of sincere encouragement of the new civil procedure code to means of alternative dispute resolution. This article was built based on bibliographic research and has as its source books, dissertations, scientific articles and doctrine.
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Keywords
Transação, Direito tributário, Novo código de processo civil, Meios autocompositivos de resolução de conflitos, Transaction, Tax law, New civil procedure code, Means of alternative dispute resolution