Processo administrativo tributário: princípios, nulidades e efeitos jurídicos

Abstract

The taxation administrative proceeding (federal, state, district and municipal) is submitted to the principles of constitutional nature, administrative nature and administrative procedural nature. The non-observance to the related principles implies in nullities (absolute or relative), that they provoke legal effect in the scope of the taxation administrative proceeding, compromising to regulate it transaction procedural, as well as the certainty and liquidity requirements, essential to the constitution of the taxation credit. In this sense, the presented study has for purpose to demonstrate, intermediary of a theoretician and practical analysis, by means of the exposition of cases and the examination of the jurisprudence (administrative and judicial), that the non-observance of the principles constitutional, administrative and procedural administrative, taxation vitiates the administrative proceeding in the most varied nullities