General Repercussions and Repeated Appeals in Tax Matters

the Admission Deadline for Associations and Representative Entities as Amicus Curiae

Abstract

This article will investigate the jurisprudence that denies the ‘amicus curiae’ admission in general repercussions and repeated appeals in tax matters, based on the date when the plead was filed by the associations and representative entities. We conclude this restriction is illegitimate, because there is no legal basis to support it, and also because it harms the precedent making process.