Processo Administrativo Fiscal
Autor | Alan Martins - Dimas Yamada Scardoelli |
Ocupação do Autor | Agente Fiscal de Rendas do Estado de São Paulo. Mestre em Direito Obrigacional Público e Privado pela Universidade Estadual Paulista - UNESP - Agente Fiscal de Rendas do Estado de São Paulo. Mestre em Direito Obrigacional Público e Privado pela Universidade Estadual Paulista - UNESP |
Páginas | 127-132 |
Page 127
No Brasil, todo e qualquer acusado, seja em processo judicial, seja em processo administrativo, tem direito ao contraditório e à ampla defesa, podendo valer-se dos meios e recursos para tal, sob a égide do devido processo legal. É o que assegura o art. 5º, LV, da CF, que assim dispõe: "aos litigantes, em processo judicial ou administrativo, e aos acusados em geral são assegurados o contraditório e a ampla defesa, com os meios e recursos a ela inerentes".
O lançamento de ofício, de competência da autoridade fazendária (CTN, art. 142), nada mais é do que uma acusação fiscal, já que é materializado num AIIM - Auto de Infração e Imposição de Multa, que constitui o crédito tributário.
A partir de tal acusação fiscal e com fundamento no dispositivo constitucional retromencionado, o contribuinte acusado pode valer-se de defesa e recursos ainda no âmbito da Administração Pública, ou seja, do Poder Executivo.
A sequência de atos disciplinados por lei, que prevê a tramitação de defesas, recursos e julgamentos de temática tributária no âmbito administrativo, é chamada de Processo Administrativo Fiscal (PAF) ou Processo Administrativo Tributário (PAT).
O resultado de tal tramitação, se favorável ao Fisco, culmina na constituição definitiva do crédito tributário, considerada o dies a quo para o cômputo do prazo prescricional de cobrança judicial (CTN, art. 174).
Page 128
Já o resultado favorável ao contribuinte representa uma hipótese de extinção do crédito tributário constituído inicialmente com a lavratura do AIIM (lançamento de ofício), prevista no art. 156, IX, do CTN.
A defesa e os recursos interpostos pelos contribuintes autuados têm o condão de suspender a exigibilidade do crédito tributário constituído pelo lançamento de ofício (AIIM), como bem determina o art. 151, III, do CTN, ressalvando-se que tanto a defesa como o recurso não são privativos de advogados, ou seja, podem ser elaborados e assinados pelo gerente da empresa autuada ou pelo seu contador.
O esgotamento do PAF não é pré-requisito para que o contribuinte questione a exigência tributária no Poder Judiciário, pois prevalece no Brasil o Princípio da Inafastabilidade do Poder Judiciário ("a lei não excluirá da apreciação do Poder Judiciário lesão ou ameaça a direito" - art. 5º, XXXV, da CF/88). Todavia, o contribuinte que questione judicialmente o débito fiscal abre mão de eventual exercício de direito de defesa no âmbito administrativo, conforme prevê o art. 38, parágrafo único, da Lei de Execuções Fiscais (LEF - Lei nº 6.830/80).
Além dos Princípios da Ampla Defesa, do Contraditório e do Devido Processo Legal, o PAF deve respeitar os...
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Direito Tributário. Curso rápido e didático para estudos e revisões
- Prefácio
- Apresentação
- Introdução ao Direito Tributário
- Legislação Tributária
- Vigência, aplicação, interpretação e integração das normas tributárias
- Tributos e suas espécies
- Sistema Constitucional Tributário
- Impostos em Espécie
- Hipótese de Incidência e Fato Jurídico-Tributário
- Obrigação Tributária
- Sujeitos Ativo e Passivo
- Responsabilidade Tributária
- Crédito Tributário
- Administração Tributária
- Processo Administrativo Fiscal
- Processo Judicial Tributário
- Infrações e sanções no Direito Tributário
- Referências
- Índice alfabético remissivo
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