Conteúdo dos Recursos
Autor | Wladimir Novaes Martinez |
Ocupação do Autor | Advogado especialista em Direito Previdenciário |
Páginas | 1224-1226 |
Page 1224
Na linha recursal, a impugnação das decisões administrativas cerca-se de atenções formais mínimas a serem atendidas no corpo do texto da irresignação do beneficiário ou contribuinte. Algumas delas, constantes de atos normativos internos e outras não, nascidas de usos e costumes e muito da semelhança com o Processo Civil.
A peça básica apresenta estrutura simples, ordenada com vistas no pedido. Daí ser exposição objetiva, sem considerações filosóficas ou passagens literárias. Olvidando-se, na oportunidade, do dever-ser. Preferindo, quando possível, a mens legis em detrimento da mens legislatoris.
Sua linguagem reclama clareza, dispensando longos silogismos doutrinários ou jurisprudenciais, salvo se se tratar de alta indagação jurídica, quando fundamental à solução perquirida.
O tratamento urbano recomendado é o da correspondência oficial, reverencial sem ser subserviente, mas respeitoso e digno, como suscitam as instituições públicas, sem prejuízo da ampla defesa e do contraditório.
1861. destinatário da impugnação - Normalmente desdobrando-se em duas partes (folha de abertura e páginas de desenvolvimento, em que especial-mente deduzido o direito), o texto consubstanciador do recurso é destinado a certa pessoa singular (órgão monocrático decididor) ou ente colegiado (Juntas de Recursos, Conselho Administrativo de Recursos Fiscais, Câmaras de Julgamento ou Câmara Superior de Recursos Fiscais).
Deve ser protocolado numa APS (benefícios) um Posto da RFB (custeio), sem necessidade de mencionar o nome da autoridade; na segunda, ao Presidente e demais conselheiros do órgão controlador dos atos administrativos. É imprescindível identificar o destinatário. Quando subsistente mais de uma JR, CAj ou CARF, convém deixar pequeno espaço em branco, antes da designação do organismo. Só a distribuição, operada posteriormente, dirá em qual delas o conflito será composto.
O tratamento pode ser Ilustríssimo Senhor (para o primeiro grau) e Excelentíssimo Senhor (para os demais graus), embora não exista regra escrita.
Page 1225
1862. Qualificação do recorrente - A despeito de poder estar inteiramente identificado nos autos da pretensão, é prática conveniente a qualificação do recorrente.
Quando pessoa física, escrever o nome por inteiro (de preferência em letra maiúscula), a nacionalidade, o estado civil e se maior de idade. Deve sinalizar o número do CPF, RG e, conforme o caso, a CTPS. Acresce-se a profissão, sobretudo em se tratando de benefício.
...Para continuar a ler
PEÇA SUA AVALIAÇÃO- Curso de Direito Previdenciário
- Direito Previdenciário Procedimental
- Introdução
- Aspectos Científicos
- Princípios aplicáveis
- Características Elementares
- Organismos Decisórios
- Sujeitos da Relação
- Instrução Procedimental
- Questões Prejudiciais
- Nuanças das Decisões
- Provas do Alegado
- Prazos Recursais
- Sessão de Julgamento
- Procedimentos em Espécie
- Justificação Administrativa
- Pedido de Benefício
- Revisão de Cálculo
- Expedientes Voluntários
- Modalidades de Impugnações
- Mandado de Procedimento Fiscal
- Procedimento Fiscal
- Cobrança Administrativa
- Restituição de Contribuições
- Consulta Administrativa
- Revisão de Ofício
- Uniformização dos Julgados
- Conteúdo dos Recursos
- Inquérito Administrativo
- Decadência do Crédito
- Prescrição da Contribuição
- Recolhimento da Contribuição
- Benefício Assistencial
- Devido Processo Legal
- Suspensão de Benefícios
- Ação Regressiva
- Natureza Alimentar
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