Compatibility of the institute of minutes with agreement to the conflict resolution system of Brazilian tax law

Abstract

The objective of this multidisciplinary study is to identify and understand the legal frameworks of studies on the fiscal hyper-litigation that plagues the judicial and administrative courts while, at the same time, encouraging the exchange of knowledge between Brazil and Spain, citing the experience of the European country in the search for non-litigious solution to tax conflicts based on the Actas con Acuerdos institute. To this end, based on a methodological process of bibliographical review with a deductive approach, fiscal jurisdictional protection and hyper-litigation in Brazil will be addressed, using data from the National Council of Justice – CNJ and an approach to the history of legislation that were developed at the over the years. Therefore, in an attempt to elucidate this problem, this article will present possible non-conflicting solutions to this hyper-contentious tax issue, such as the Spanish institute of Actas con Acuerdo, which can serve as inspiration for the creation of more self-composed conflicts. resolutive institutes of the Brazilian legal system, especially in the phase prior to the launch of the tax. Thus, at the end of the study, two alternative models of conflict resolution established on national soil are presented, concluding that of the solutions that were presented by the federal government, none of them resembled the Spanish proposal of negotiating a dialogical solution to possible conflicts that could to emerge. emerge, even in the administrative phase of launching the tax credit, allowing the taxpayer to participate in the debt formation process itself with the opportunity to discuss not only the inspection process itself, but the tax rules that underpinned the imputation of the debt. Unlike the solution brought by the municipality of Porto Alegre – RS, which brought a model of mediation of tax disputes that perfectly suits the Actas con Acuerdo institute and has the potential to reduce the slowness of the Judiciary and improve the relationship between the Tax Authorities and taxpayers. less conflictual, in addition to bringing more trust and legal security in the relationship between Administration and taxpayer.

Keywords: Hyper Litigation; Minutes with Agreements; Self-compositions