Arbitragem no direito tributário brasileiro: desafios e possibilidades

Abstract

The tax execution in Brazil happens overall by court order, or, in other words, the single jurisdiction. However, the eficiency of this model has been the target of harsh critics, once the cost and backwardness of a judicial process causes inconvenience to all parts involved, making it necessary to search for new ways of solving tributary conflicts, no only aiming to collect quicker, but mainly in order to achieve social peace. In that instance, suitable alternatives to solve tributary conflicts have been analised in comparative right, where it will be necessary to overcome tenets such as legality, unavailability of tributary credit and judicial custody. The actas com acuerdo in Spain, l’accertamento com adesione and conciliazione guidiziale in Italy, and, specialy, the tributary arbritation in portuguese law are examples of alternative methods that were succesfully instaled, which stimulates studies for it’s implementation in Brazil as well. This research introduces the arbitrary as a viable, alternative solution to ributary disagreements in Brazil, although it generats discussion as to weather it is compatible to the Legality Principle, Judicial custody and Unavaibility of Tributary Credit, the foreign experience fits in with the notion that, societal benefits, as a whole, outcome the obstacles of it’s implementation, in the name of a democratic state that aims not only for justice to be available, but also for the decisions to be effectively fullfiled in a timely manner and fully in sync with constitucional precepts. From this understanding, the research resorted to comparative study, enphasising portuguese tributary arbitration, adapted to brazilian reality.The data was collected through documental and bibliographic research, from legal and doctrinaire sources, national and international. The outcime supports the possibility of adopting tributary arbitration in Brazil, as an adequate method of solving tributary conflicts.