Nulidades no lançamento

Abstract

This paper s purpose is the study of rules concerning the nullity of the administrative cases, with emphasis on the treatment of addictions present in the tax assessment and on its review procedure by the administrative authorities, regulated by Articles 142, 145, 146, 149 of the tax code and by Articles 59 and 60 of Decree No. 70.235, March 6th, 1972. Research on the nullity of the acts focuses on tax administrative cases, both in the act of assessing that formalizes the tax requirement, and at some later act of revision during the case. A systematic analysis of law was performed in its preparation, taking into account concepts of existence, validity and effectiveness of legal acts gestated in the main schools of Law, and experience in the treatment of nullity in Civil, Administrative and Civil Litigation Law. From these lessons and the interpretation of positive Law, we propose criteria for the application of the nullity, whose usefulness in solving problems is then demonstrated by examination of disputes occurring in the Administrative Tax Board of the Ministry of Finance. Thus, the study of the general concepts of Law , through a review of the literature and legislation on the assessment and revision, to then reach a more pragmatic study and thereafter submit its findings on the topic of nullity in tax assessment