Civil Liability of Tax Administration and the Chance to be Liable for Moral Damage

Abstract

This paper focuses the liability of the Tax Administration in order to investigate the possibility to impose to the tax authorities a duty to compensate the taxpayer for moral damage. The exercise of management activities and supervision of taxes has certain prerogatives and, at the same time, should follow a behavioral model established by the Constitution and legislation. When the act of Tax Administration deviates from the legal relationship profile desired by the Brazilian legal system, it could be a harm to the taxpayer and once configured the requirement to blame the Administration, emerge the duty to indemnify.