Arbitragem Tributária: a experiência portuguesa e a realidade brasileira

Abstract

This study aims to analyze the traits of the tax arbitration from Portuguese experience and how it could be used as a source of inspiration for the introduction of the institute in the Brazilian reality that deals with similar issues like Portuguese reality when it is inserted into the legal system. A new paradigm needs to be introduced to change the culture between the tax administration and the taxpayer that has in the consensuality an elementary factor for this change of behavior, which is presently based on litigiousness. In the first chapter, a survey of empirical data associated with the reality of the tax process in the system is carried out. The second chapter deals with arbitration as an instrument for the settlement of disputes and its use in public law, as an alternative way of resolving disputes, opting for the focus of the research on tax arbitrage. In the third chapter, the Portuguese arbitration experience is analyzed and as the figure of the unavailability of the tax credit was overcome with the objective of fighting the pending issues, pointing out a brief critical analysis in the adoption of the institute. In the fourth chapter, the feasibility will be discussed in the admission of tax arbitrage in Brazil. In the fifth chapter, aspects related to the implementation of tax arbitration will be developed. At the end, the conclusions of the notes are showed.