The Effects of the Annulment, by Vice of Finality, of an Administrative Court Decision Used as Paradigm to argue an Appeal to the Superior Chamber of tax Appeals of the Board of Tax Appeals (Carf)

Abstract

The federal administrative proceeding concentrates at the Superior Chamber of Tax Appeals (CSRF) the search for unity and coherence at the law system, conferring to the Superior Chamber the function of uniformizing the interpretation of the law that is applied by the ordinary panels of the Board of Tax Appeals. By logical consequence, the acceptance of the appeals to the Superior Chamber is conditioned to the demonstration of the dissensions between court decisions that have given different solutions to situations that are factual and juridically similar, which is complied by confronting, at the arguing of the appeal, the appelled decision with a comparative one. In a scenario with intensification of the inspection reliefs, reflected specially by the Federal Police’s operation named “Zelotes”, the possibility of annulment of court decisions with finality’s vice arised from corruption acts appears and bring the following question, which is the object of this paper: how will the annulment of court decisions affect the appeals that have used it as a comparative decision.