Perspectivas da arbitragem tributária no Brasil

Abstract

The search for alternative dispute resolution has been intensified in the last decades. Sometimes justified by the crisis in the Judiciary or by the need to amplify the effective access to justice, the use of arbitration to settle conflicts involving contracts with the Brazilian state is a reality. There is favourable ground to the development of arbitration in the area of tax law. In Portugal, the traditional obstacles of unavalilability of tax credit and the principles of legality and publicity that inform the action of Public Administration, were surpassed. The regime of tax arbitration was succesfully implemented in Portugal and the Portuguese experience can offer a valuable contribution for its development in Brazil. Side by side with the Portuguese experience, the Brazilian experience concerning the arbitration of administrative contracts can provide some important markers for the configuration of a model of tax arbitration in Brazil. This dissertation presents the two experiences and proposes the examination of some essential elements for the delineation of tax arbitration in Brazil.

Date of Award	8 Oct 2020
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Bandeira (Supervisor)