Organismos Decisórios
Autor | Wladimir Novaes Martinez |
Ocupação do Autor | Advogado especialista em Direito Previdenciário |
Páginas | 1110-1114 |
Page 1110
Lapidarmente dita o art. 5º, LIII, da Constituição Federal: "ninguém será processado nem sentenciado senão pela autoridade competente".
No ordenamento dos entes administradores da exação securitária, com vistas na arrecadação ou fiscalização e adequação de conflitos decorrentes, inexistem instâncias. Nas duas vertentes controladoras da contribuição social (MPS e MF) subsistem divisões posicionadas em quatro diferentes patamares: um grau opera-cional (decisório), dois solucionadores de pendências (por assim dizer, judicantes) e, no ápice do arcabouço, um último, em caráter excepcional.
Dependendo da área da controvérsia - benefícios ou custeio - a estrutura é distinta, os organismos decisórios fazendo parte integrante da Administração Federal (INSS e RFB) e os do primeiro ao terceiro grau, do MPS e MF. Com a particularidade de o INSS ser autarquia federal. Verdadeiramente, diante da competência limitada e específica do Conselho Pleno do CRPS, são apenas dois os níveis da linha recursal (JR e CAj). Da mesma forma, em relação ao Ministério da Fazenda (CARF e CSRF).
Os órgãos decisórios são monocráticos ou coletivos: APS, Junta de Recursos e Câmaras de Julgamento do CRPS, no MPS, de um lado, e, do outro, Delegacia de Julgamento, Conselho Administrativo de Recursos Fiscais e Câmara Superior de Recursos Fiscais, no MF (Portaria RFB n. 256/2009).
Compostos por cargos singulares e por representantes do Governo Federal e da sociedade, nos colegiados (conselheiros). E, novamente monocrático, quando referente aos Ministros de Estado.
Os atos efetivados determinantes ou não de prejuízo jurídico geram documentos, conhecidos no âmbito previdenciário propriamente dito como Auto de Infração (AI), Notificação Lançamento (NL), Débito Confessado em GFIP (DCG) e Lançamento de Débito Confessado (LDC), constantes do art. 460 da IN RFB n. 971/2009, despacho, resolução, súmula e acórdão. Bem como enunciados.
As JR ou CAj e os CARF ou CSRF e, respectivamente, o INSS e a RFB são órgãos de mesmo nível burocrático, pertencentes ao MPS e ao MF. Um não subordina o outro, embora a decisão da linha recursal de ambos em definitivo grau de
Page 1111
apreciação e da qual não caiba recurso tenha de ser cumprida pela administração executora.
Seu contencioso administrativo não tem cartório. Boa parte dessa função é exercida pelas Secretarias das JR ou CAj e pelos diferentes órgãos do INSS, e, da mesma forma, nos CARF e na CSRF.
Os servidores, em particular os fiscais ou auditores, são órgãos auxiliares do contencioso administrativo, cabendo-lhes dar atendimento às solicitações das JR e CAj ou CARF e CSRF, em matéria de diligência, exclusivamente em assunto fático. Descabe, por impropriedade, a oitiva da Procuradoria na solução de questões jurídicas.
1651. entes executantes - Na área de financiamento administrada pela RFB, o procedimento inicia-se com: a) Auto de Infração; b) Notificação de Lançamento; c) Débito Confessado em GFIP e d) Lançamento de Débito Confessado.
Trata-se de fase preambular aperfeiçoada com decisão da RFB (v. g., indeferimento de certidão negativa de débito).
No que diz respeito aos benefícios, após o requerimento de...
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
Subscribers can access the reported version of this case.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the cited cases and legislation of a document.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the documents that have cited the case.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Os assinantes podem ver as versões revisadas da legislação com emendas
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see any amendments made to the case.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a visualisation of a case and its relationships to other cases. An alternative to lists of cases, the Precedent Map makes it easier to establish which ones may be of most relevance to your research and prioritise further reading. You also get a useful overview of how the case was received.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the list of results connected to your document through the topics and citations Vincent found.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.