Perspectivas sobre a negociação jurídica processual pela fazenda pública nacional: alternativas pela autocomposição processual na recuperação de créditos inscritos em dívida ativa

Abstract

The present work proposes to analyze the procedural legal contract carried out by the Public Treasury, especially in the tax field, investigating: the administrative act that carries out the procedural agreement, in dialogue with administrative, tax and procedural rules; the phenomenon of responsive taxation and modernity in the relations between the state and the taxpayer; and administrative deslegalization as a new paradigm in Administrative Law, pointing to the concept of juridicity, with a focus on consensuality and the limits of judicial control. In addition to providing a brief conceptualization of the procedural contract and its applicability to the Public Treasury, it is also intended to present four topics, be they in those in which the legal process is shown as a possible procedural solution to a contemporary problem, whether in others where identify problems in the application of the procedural convention, and finally propose, briefly, far from exhausting the theme, some ideas for a probable improvement in the procedural field of these specific topics, namely: the functional autonomy of the public lawyer and the tax isonomy; the participation of the court in the construction of the clauses of the procedural agreement; the effects of the procedural contract in the light of the principle of objective good faith; and the applicability of the procedural agreement in the context of judicial recovery. For this, the hypothetical-deductive method was adopted through a bibliographical research. In conclusion, brief comments were made on: the use of compliance legislation as a means of distinguishing taxpayers and it’s constitutionality, judicial participation as a form of guarantee of speed and efficiency in the application of the procedural conventions carried out by the Public Power; reaffirmed the principle of objective procedural good faith as an obstacle to possible behavior contrary to the procedural contract agreed upon; and indicated procedural consensuality as a means of solving the problem of (non) suspension of tax lawsuit and estate constrictions due to a legal recovery plan.