Alternative Methods of Dispute Resolution in Tax Matters

This research group was created in 2017 to assess the compatibility between alternative (or appropriate) methods of disputes and Tax Law.  At the time, this was a matter that received little attention from academia and legal professionals, with discussions restricted to its early stages.

The theme has gained relevance since then, and  Brazil is taking the initial steps in building a tax dispute settlement system that provides multiple solutions. 

Being the result and a requirement of the Rule of Law established by the 1988 Constitution, this system grows as the procedural legal business develops (especially within the scope of the Union, with emphasis on the various normative acts published by PGFN Ordinance No. 33/2018), and tax transaction (in several federative entities, highlighting the federal model of Law No. 13,988/2020 and the Blumenau regime, winner of the Innovare Award in 2020).  These self-composition methods of solving tax disputes have fostered a culture of dialogue and removed the litigation bias between the tax office and taxpayers.  In addition, the success of arbitration with the public administration, largely due to Law No. 13.129/2015, and the attitude of the judiciary concerning this hetero-composition method of dispute resolution, results in the existence of an environment of institutional support for introducing tax arbitration in the country (as shown in Bills 4,257/2019 and 4,468/2020, under discussion at the National Congress), from which technical, fast, and effective decisions are expected.