O processo administrativo previdenciário fiscal e a aplicação do princípio da ampla defesa e do contraditório

Abstract

The Administrative proceeding Fiscal, as politician-legal instrument of adjustment of discrepancy in records of the fiscal requirements, passed, from 1988, to the condition of constitutional, equate guarantee to the Action at law, except how much to the not definitive character of its decisions, when the same ones will be favorable to the citizen-contributor. As it indicates the heading, the dissertation turns on the fiscal administrative litigation office, presenting for in such a way a study on the rules of law - principles and rules - applicable to the Administrative proceeding Fiscal, focusing the Administrative Procedure Fiscal and the Administrative proceeding Fiscal, distinguished, essentially, for the absence or presence in them, respectively, of the beginning of legal defense and the contradictory. If it looks for to demonstrate in the work that stops the good development of the administrative proceeding and justice of the decisions is essential regulating job of incident legal principles on it e, therefore, must be observed the meaning, the importance, the objectives and the results of practical order of each one of the principles of the administrative proceeding. Additionally, the work has the intention to supply the brought up to date procedures of the Administrative proceeding Fiscal, in virtue of the recent changes that had occurred in the cited subject, mainly with the unification of the Secretariat of the Social Security Prescription with the Secretariat of the Federal Prescription, creating the Secretariat of the Federal Prescription of Brazil. Being more I specify, the work consists of trying to deepen the study of the subject and, to inside demonstrate its relevance of the called expenditure of the social security. The main motivation for the beginning of the research was to the lack of specific studies in face to some problems that devastate the corresponding subject to the heading of the dissertation. In fact, the deepening lack, here, seems to be clamorous of what in relation to other pertaining subjects to the universe of the Social Security right. Thus being, the objective it is to contribute lowermost, despite, with the development of the subject, in the expectation of that the work can, at least, to be useful to that, for any reasons, they need to know the deep o displayed subject