Tax proposals In terms of the tax process

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The commission delivered eight structuring law proposals addressing the relationship between the tax authorities and the taxpayer: draft of a new ordinary law on the federal tax administrative process; draft of the new ordinary tax enforcement law; draft new ordinary law on federal court costs; and draft complementary law to insert general standards for the prevention of disputes, consensuality and the administrative tax process in the National Tax Code. In addition, it also presented a draft ordinary law creating arbitration in customs tax matters; draft of the Union's ordinary tax mediation law; draft ordinary law on the Union's tax consultation process; and draft complementary law creating the Taxpayer Defense Code.

Rapporteur of these propositions, Marcus Livio said that the work privileged consensuality and the expansion of the right of defense and taxpayers' guarantees, “without neglecting mainly the Public Treasury and public resources, which are the basis and foundation for compliance with decisions fundamental elements of the Constitutional Charter. Administrative EX Mobile Phone Numbers proposals In the field of administrative proceedings, eight significant contributions were also presented: “The national character of the matter procedure in administrative proceedings Electronic process as an instrument for increasing the efficiency and transparency of administration”; “The legal regime of the administrative act”; and “The silence of public administration.



The following proposals were also submitted: “The enshrinement of popular participation through public hearings and public consultation in the administrative process”; “Revision of Law 9, which regulates the federal administrative process”; “Impact analysis”; and “Contributions to improving the rules of sanctioning administrative law”. Regarding the importance of the contribution, rapporteur Valter Shuenquener highlighted that the work was guided by the concern with contradictory and broad defense, aiming at dejudicialization and the search for administrative neutrality in the conduct of processes.