Processo administrativo tributÃrio e a ConstituiÃÃo de 1988: abordagem crÃtica

AUTOR(ES)

Leonov Pinto Moreira

DATA DE PUBLICAÇÃO

2003

RESUMO

This paper includes an analysis of the administrative process of taxation in the face of the Constitution of 1988, in order to demonstrate that, the way it is structured in our juridical ordinance, it makes it unfeasible. Therefore, it becomes useless to the purpose that it is directed for, which is the legality control of tax assessment in the administrative scope. This conclusion comes from the maintenance of the united jurisdiction system â âjudicial reviewâ, by the Constitution of 1988 and the imposed limitations to the administrative judge when expressing about the constitutional and legality allegations deduced in defense by the taxpayer who does not have constitutional support. These facts demonstrate that the structure of the administrative process of taxation in our juridical ordinance is against the worldwide tendency of valuing the administrative courts, due to a major specialization of the administrative judge and the needs of a social state. The absence of constitutional establishment on administrative holdback makes the administrative courts not have autonomy, and the judges, who work in these courts, not be independent, what compromises their impartiality and the fulfillment of the taxable justice in the administrative scope. Because of that, the imposed limitations to the administrative judge when expressing about matters related to constitutionality and legality are justified. Then, it is clear that the administrative process of taxation in our juridical ordinance in the face of the Constitution becomes unfeasible, since there are no necessary conditions for it to reach its aim the best way, due to the maintenance of the jurisdiction monopoly and the imposed limitations to the administrative judge not to express about the constitutional and legality allegations deduced in defense by the taxpaye

ASSUNTO(S)

monopÃlio de jurisdiÃÃo contencioso fiscal processo administrativo direito ampla defesa e contraditÃria em sede administratic

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