A DEFESA DO CONTRIBUINTE E O PROCESSO ADMINISTRATIVO FISCAL

Abstract

The present work had as objective to elucidate about the functioning of the fiscal administrative process, from the perspective of the decree law nº 70.235 / 72, with emphasis in its contentious phase and concatenated with the execution of the taxpayer defense means deliberately supported in the principles of the constitution. In this context, the study made legal, theoretical, doctrinal definitions of renowned authors of tax law, administrative law and constitutional law, brought jurisprudence, discussed the rites and procedural rules that make up the PAF and exposed the resources inherent to each instance to be contested by the taxpayer and which body is responsible for judging each appeal. It explained in more detail about the constitutional principles that regulate the tax procedure in the defense of the taxpayer and the importance of his obedience. It was thus emphasized that the right of the adversary and the broad defense is a duty and constitutional principle to be fulfilled. Finally, the presentation of this work had as its scope the report on the operation of the PAF, as a way of making taxpayers aware of their constitutionally guaranteed rights and the possibility of challenging the activities and state arbitrariness.