A formação e aplicação de precedentes no julgamento dos recursos fiscais: uma análise da (in)compatibilidade da sistemática de resolução de demandas repetitivas do CPC no âmbito do processo administrativo tributário

Abstract

The present work is situated in the field of Tax Procedural Law and Civil Procedural Law. Its object is to study the theory of precedents and its application to the Brazilian administrative tax disputes, specifically, with regard to the resolution of repetitive demands and the formation and standardization of administrative tax jurisprudence. With the arrival of the 2015 Code of Civil Procedure (CPC), Brazil's procedural rules have undergone several paradigmatic changes. By express determination of its article 15, the procedural rules of the aforementioned codex must be supplementary and subsidiarily applied to all the administrative processes, among them, the administrative tax process (PAT). Notably in face of the current scenario, marked by an excessive litigation and the eternalization of conflicts, it becomes noticeable that the Brazilian tax procedural system is far below a standard of rational conflict resolution. In the search for alternatives to unburden the Judiciary system and, at the same time, provide celerity and stability to tax disputes, the administrative system of precedents and mass claims judgments shows itself to be an important vector for change in the current conjuncture. Based on the model of repetitive appeals judgment adopted by the Administrative Tax Appeals Council (CARF), this work brings as a general finding the need to incorporate the CPC procedural institutes with the system of precedents and repetitive appeals of the administrative tax process, indicating a possible alternative to the current model of tax obligation disputes.