Between Time and Law

the Delay in tax Adjudication as a Source of Legal Uncertainty

Abstract

Judicial delay constitutes one of the principal challenges of the tax legal system, directly affecting legal certainty and predictability in the relationship between the State and taxpayers. This article examines how the excessive duration of judicial proceedings compromises the effectiveness of tax law, fosters legal uncertainty, hinders tax planning, and undermines confidence in the Judiciary. The study is grounded in national and international legal scholarship, Brazilian statutory framework, and the analysis of a concrete case. It argues that procedural delay should not be understood merely as an operational deficiency, but rather as a structural factor that generates significant adverse impacts for taxpayers and for the fiscal system as a whole. The article concludes by proposing measures aimed at enhancing procedural efficiency, while maintaining a balance between celerity, legal certainty, and normative effectiveness, as well as reducing litigation rates, thereby contributing to the advancement of Brazilian tax adjudication and to the reinforcement of trust in judicial decision-making.