Abstract

NAGIB, Luiza  and  ALECRIM, Eliza Remédio. TAX TRANSACTION FACING THE IMPACT OF THE ECONOMIC CRISIS. Revista Internacional CONSINTER de Direito [online]. 2022, n.14, pp.399-414.  Epub Sep 11, 2022. ISSN 2183-6396.  https://doi.org/10.19135/revista.consinter.00014.18.

The investigation of the real meaning of the transaction institute, considering that the principles of supremacy of the public interest, strict legality and legal security are intrinsic to the tax matter, becomes imperative, as the use of this institute stands out, and with it the possibility of establishing mutual agreements between public inspection and taxpayers - a practice that was uncommon in this relationship. In this sense, this legal study aims to present, through the deductive method, relevant considerations regarding its legal nature, limits and conditions, as a solution for the extinction of the tax credit, based on the doctrinal comprehension and legal norms included in Brazilian positive law, as well as understandings expressed by the Superior Courts. The aim is to awaken to the importance of the transaction and the necessary change in paradigms necessary for the evolution of the law and the relationship between Public Administration and taxpayers.

Keywords : Tax transaction; Tax credit exclusion; Mutual concessions..

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