CARF Observatory

The project Observatory of the Administrative Board of Tax Resources (CARF) analyzed the behavior of CARF jurisprudence on matters judged from December 2015 on (date of resumption of CARF's activities after Operation Zealots), based on decisions published until June 30, 2016.

CARF is a collegiate body, formed by representatives of the State and society, with the attribution to judge, in the second administrative instance, litigations in tax and customs matters. It is also CARF's responsibility to standardize the body's jurisprudence, by means of a special appeal by the parties, when there is a divergence of understanding between the judging bodies.

 CARF provides opportunities for solving conflicts between taxpayers and  the Federal Revenue Service (SRF) outside the Judiciary scope. Therefore, CARF has acquired great relevance in recent years, not only for its dynamism and informality, but also for its less onerous rite for both society and the public administration.

The analysis of Carf jurisprudence aims to consolidate the body's understanding of the various theses brought to its consideration, support academic reflections, and serve as an instrument for building a dialogue between public and private agents, providing greater transparency to administrative tax litigation, a value that is intended to become a social practice.