Da análise do voto de qualidade no âmbito do CARF : um estudo principiológico e de abordagem dogmática para verificar a sua aplicação e legitimidade

Abstract

The present paper aims to analyze the mechanism of the quality vote (double vote), especially in its use within the scope of CARF, the administrative tax court present in the federal tax administrative process as the second and last instance. It is intended to demonstrate that this tiebreaker, target of harsh criticism since the post-Operation Zelotes period, is evidently illegitimate, unreasonable and inadequate, not to mention that it is not democratic and violates due process of law. Initially, the reader will be introduced to the importance of tax collection, as well as to the tax process, a system responsible for guiding the resolution of any disputes that arise from an error by the tax authorities or the taxpayers' dissatisfaction. In sequence, we will delve into the tax administrative process, exclusively in its federal sphere, presenting the DRJ and CARF, component agencies, and then we will present the constitutional and infraconstitutional principles pertinent to the present study, concluding the basic theoretical structural part. From that point on, we will deal incisively with the quality vote, explaining it and debating its illegitimacy through the constitutional and tax process principles, as well as through the collection of pertinent jurisprudence, data research and, of course, the necessary doctrinal basis. At the end, some legislative proposals are gathered for the resolution of the problem presented, and a suggestion of an alternative is formulated and recorded, based on what was analyzed and discussed throughout the text, as a contribution to a healthy argumentative fencing and exchange of ideas.