TAX ARBITRATION: PERSPECTIVES FOR BRAZILIAN LAW

Arbitration within the scope of Public Administration, consolidated with the advent of the rule provided for in paragraph 1 of article 1 of Law nº. 13.129/2015, does not yet have its objective limits fully outlined. Arbitration in tax law emerges as a possibility, depending on the conversion into la...

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Bibliographic Details
Published inRevista eletrônica de direito processual Vol. 21; no. 3; pp. 270 - 295
Main Authors Humberto Dalla Bernardina de Pinho, Murilo Strätz, Roberto de Aragão Ribeiro Rodrigues
Format Journal Article
LanguageEnglish
Published Universidade do Estado do Rio de Janeiro 01.12.2020
Subjects
arbitration
public administration
tax law
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Summary:Arbitration within the scope of Public Administration, consolidated with the advent of the rule provided for in paragraph 1 of article 1 of Law nº. 13.129/2015, does not yet have its objective limits fully outlined. Arbitration in tax law emerges as a possibility, depending on the conversion into law of Bill nº. 4.257 / 2019, currently pending in the Senate. The approach taken considers not only the law in expectation, but also the successful experience of Portuguese law.
ISSN:1982-7636
DOI:10.12957/redp.2020.54204