Publicações

L´article anylise la crise de la chose jugèe en matiêre fiscale au Brésil, demontrant sa perte de légitimité en amont (restriction de I´accès du contribuable aux tribunaux supérieus) et sa perte d’efficacité em aval.

The article analyses the crisis thar arisen regarding res judicata in tax matters in Brazil. It demonstrates that tris institute has been losing legitimacy regarding its formation (because of the restrictions of the taxpayers’ acess to the higher courts) and effectiveness concerning in execution. The authors discuss the vality of these innovations in the light of the Brazilian Constitution.

Como citar o artigo:

DERZI, Misabel Abreu Machado; SANTIAGO, Igor Mauler. La crise de la chose jugée en matière fiscale au Brésil. Revue Française de Finances Publiques, v. 130, p. 175-183, 2015.