Unveiling the new legal regime for uneconomical tax foreclosures by professional councils from the mists of the previous regime

Authors

  • Tiago Bologna Dias Pontifícia Universidade Católica de São Paulo, PUC/SP, Brasil

Keywords:

Tax enforcement, Professional advice, Economy, Law 14.195/2021, Systematic and teleological interpretation, Isonomy, Efficiency, Reasonable length of proceedings

Abstract

Based on an analysis of the evolution of the legal regime of uneconomical tax foreclosures by professional councils, in light of the radical changes promoted by Law No. 14.195, of August 26, 2021, this article proposes a debate on the numerous controversial points that arise in its application, suggesting solutions to compose a historical, systematic and teleological interpretation, in order to give it concrete effectiveness in the sense of its legal and economic purpose, as well as honoring the constitutional principles of isonomy between professional councils, efficiency and reasonable duration of proceedings.

 

Author Biography

Tiago Bologna Dias, Pontifícia Universidade Católica de São Paulo, PUC/SP, Brasil

Possui graduação em Direito pela Universidade de São Paulo (2004) e especialização em Direito Administrativo pela PUC-SP (2009). Exerceu a advocacia na área Tributária. Foi Procurador da Fazenda Nacional. Juiz Federal desde abril de 2009, com experiência no interior e na capital, atualmente é Juiz Titular da 2ª Vara Federal da Subseção Judiciária de Guarulhos. Possui artigos publicados e é autor do livro: Sujeição Passiva no Mandado de Segurança e a Autoridade Coatora, lançado pela Editora Fórum de Belo Horizonte.

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Published

2022-10-10

How to Cite

Dias, T. B. (2022). Unveiling the new legal regime for uneconomical tax foreclosures by professional councils from the mists of the previous regime. Revista Do Tribunal Regional Federal Da 3ª Região, 33(155), 37–48. Retrieved from https://revista.trf3.jus.br/index.php/rtrf3/article/view/13

Issue

Vol. 33 No. 155 (2022)

Section

Artigos

License

Copyright (c) 2024 Tiago Bologna Dias

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