Settlements in Tax Matters

Concept, Legal Nature and Restrictions

Authors

  • André Borges Coelho de Miranda Freire FDUSP

DOI:

https://doi.org/10.46801/2595-6280.54.1.2023.2375

Keywords:

settlements in tax matters, concept, legal nature, limitations

Abstract

The present article analyzes in light of Brazilian legislation controversial theoretical issues concering settlements in tax matters. It defines settlements and studies their requirements and legal nature, considered to be multiple: either that of administrative acts or contracts. Lastly it evaluates potential limitations to settlements in tax matters, especially the concept of tax, legality, equality and their revision by force of superior court precedents.

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Published

2023-09-02

How to Cite

Borges Coelho de Miranda Freire, A. (2023). Settlements in Tax Matters: Concept, Legal Nature and Restrictions. Revista Direito Tributário Atual, (54), 25–45. https://doi.org/10.46801/2595-6280.54.1.2023.2375

Issue

No. 54 (2023)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2023 André Borges Coelho de Miranda Freire

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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