Nulidades do lançamento sem fundamentação e por preterição do direito de defesa
Autor | João Paulo Fanucchi de Almeida Melo, Matheus Leonídio Barbosa dos Santos |
Páginas | 161-174 |
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Processo administrativo tributário
- Prefácio
- Apresentação
- Métodos alternativos de prevenção e solução de litígios implementados pela administração tributária federal
- Natureza jurídica, efeitos e possibilidade de questionamento judicial pela fazenda pública da decisão administrativa
- Colegialidade e deliberação: a importância da composição paritária no processo administrativo fiscal
- Princípios do processo administrativo tributário e sua aplicação
- Aplicação das multas tributárias: diálogo entre direito penal e o direito processual tributário
- Aplicação dos precedentes judiciais no processo tributário administrativo enquanto meio de integração das instâncias administrativa e judicial
- A preferência pela utilização do meio eletrônico no trâmite dos atos e termos processuais e suspensão dos prazos processuais de 20 de dezembro a 20 de janeiro
- Nulidades do lançamento sem fundamentação e por preterição do direito de defesa
- A livre convicção em tempos de intensificação dos fatos e do direito: uma abordagem contextual dos artigos 50 e 51 do pl n. 2.483/2022
- A escrituração contábil como prova a favor do sujeito passivo: considerações acerca dos artigos 52 e 53 do projeto de lei nº 2.692/2022
- O ônus da prova em face das presunções legais de omissão de receitas e rendimentos.
- Reflexões sobre a prova no novo processo administrativo fiscal
- Acesso à justiça no processo administrativo tributário e o artigo 60 do pl nº 2.483/2022: o julgamento em rito sumário por órgãos não paritários
- A ausência de sustentação oral no rito sumário de julgamento, direito ao contraditório e à ampla defesa.
- Definitividade das decisões monocráticas de primeiro grau favoráveis aos contribuintes e o princípio da eficiência
- As alterações introduzidas pelo projeto de lei nº 2.483, de 2022, e os seus reflexos na temporalidade dos processos
- O dever de a decisão se referir expressamente às razões de defesa suscitadas pelo sujeito passivo e o dever de fundamentação para o indeferimento de pedido de diligência e de perícia
- O processo administrativo tributário do futuro e seu papel pacificador como política preventiva de conflitos entre o fisco federal e seus contribuintes
- O planejamento tributário após a adi 2.446
- Vinculação das delegacias da receita federal de julgamento às súmulas do carf: necessidade de aprovação pelo ministro de estado da economia?
- Recurso especial no carf e análise de provas: reexame ou revaloração
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