O artigo 24 da Lei nº 11.457/2007 e as suas consequências no âmbito do processo administrativo federal de discussão e cobrança do crédito tributário

Abstract

This paper examines Article 24 of Law no. 11457/07 and its consequences within the sphere of federal administrative proceedings involving the discussion and collection of tax credits. To do so, an in-depth analysis was done of the legal provision and legal context surrounding it. As such, legislative history related to the provision in question was studied, with a look at its wording when it was still a bill of law, and after it became part of the legal system, the last time in which the text no longer stipulated consequences for violating its precepts. As a result thereof, interpretations needed to be addressed that doctrine began to make about this issue, in order to determine whether Article 24 was fated to sterility or whether it would be possible to extract corollaries from it, through an isolated or systematic analysis thereof. Having addressed these doctrinal aspects, the study delves into the rulings of both the courts and the Tax Appeals Administrative Council (CARF) on the matter. Finally, with the view developed as a result of this research, an interpretative suggestion emerged from the outcome whose scope is to contribute to the proper application of Article 24 of Law no. 11457/07 and to help taxpayers find shelter via greater legal security.