Segurança jurídica no processo administrativo tributário: sobre a possibilidade de revisão judicial das decisões administrativas proferidas pelo Conselho Administrativo de Recursos Fiscais

Abstract

Starting from the discussion around the principle of legal certainty, this work proposes to make considerations about the federal administrative tax process and the possibility of judicial review of decisions issued by  the Administrative Council of Tax Appeals (CARF). To this end, general considerations will be made about the fiscal administrative process, analyzing the CARF scenario before and after the Zelotes Operation. Next, will be analyzed the application of legal certainty in the administrative tax process as a guarantee of the taxpayer. In the end, it is discussed the possibility of judicial review of administrative decisions, whether favorable to the taxpayer or the Treasury, proposing criteria that justify the filing of an annulment action by the Tax Authorities, in cases of unfavorable decisions. As for the methodology, was used the deductive method and the theoretical research (bibliographical, documentary and legislative). It is concluded that the possibility of judicial questioning of CARF decisions in a broad and unrestricted way causes insecurity in the Brazilian legal system. However, it is possible to establish specific criteria that authorize the Public Treasury to request judicial review of administrative decisions that are unfavorable to it, preserving the necessary legal certainty for the regular functioning of the tax administrative process.