ANÁLISE DA GARANTIA AO DIREITO DE DEFESA DO CONTRIBUINTE NO ÂMBITO DO PROCESSO ADMINISTRATIVO TRIBUTÁRIO

Abstract

This work is an analysis of the impossibility of a Taxing Entity to deny the right to the Tax Administrative Process, requested by the Taxpayer, based on the absence of a specific regulatory law. For this, the legal provisions regarding the Tax Administrative Process, as well as its Constitutional provision, as well as the doctrinal and jurisprudential understanding of the Superior Court of Justice, were analyzed. As an alternative to this absence, it was proposed to apply subsidiarily the rules of Law 9.784/99 and Decree nº 70.235/72.

Based on this, the problem question established for the purposes of this research is whether there is a possibility of a Taxing Entity obstructing the Taxpayer's access to the Tax Administrative Process under the argument of the absence of specific regulatory legislation. The methodology used was inductive, which consisted of applying bibliographic and documentary research.