Transação tributária federal à luz da igualdade: análise do modelo inaugurado pela Lei n.º 13.988/2020

Abstract

This dissertation analyzes the federal tax closing agreement model inaugurated by Act nº 13.988/2020 from the perspective of the principle of equality. The research is justified since there is little doctrinal exploration on the subject, as the specialized literature produced so far focused mainly on the legality and unavailability of the public interest. The study is also relevant to assess the existence of privileged or more burdensome treatments and to point out possible improvements. The study considered the hypothesis that the current normative context is insufficient for the observance of equality. The research is qualitative and legal-dogmatic. The work was developed from the understanding of the transaction as an institute of the General Theory of Law, the tax closing agreement premises provided for in the National Tax Code, the legislation and regulations of the federal tax closing agreement. Then, the normative content of legal equality is discussed, focusing on the theory of Celso Antônio Bandeira de Mello, and tax isonomy, considering the jurisprudence of the Federal Supreme Court on the topic. Afterwards, the legislation and the regulations on the federal tax closing agreement, the adhesion notices and the individual tax closing agreement terms celebrated until March 2022 are examined in the light of the requirements of the principle of equality. Finally, suggestions are presented for improving the closing agreement rules to maximize equality. The research confirmed the working hypothesis and identified the situations in which equality is observed and those in which there is room for improvement. Finally, it is suggested the abandonment or replacement of differentiation criteria, the exclusion of certain clauses, the standardization and creation of rules, the disclosure and explanation of the reasons adopted for differentiated treatments and the creation of a procedure to establish exceptional tax treatments.