TAX ARBITRATION: PERSPECTIVES FOR BRAZILIAN LAW

Arbitration within the scope of Public Administration, consolidated with the advent of the rule provided for in paragraph 1 of article 1 of Law nº. 13.129/2015, does not yet have its objective limits fully outlined. Arbitration in tax law emerges as a possibility, depending on the conversion into la...

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Bibliographic Details
Main Authors: Humberto Dalla Bernardina de Pinho, Murilo Strätz, Roberto de Aragão Ribeiro Rodrigues
Format: Article
Language:English
Published: Universidade do Estado do Rio de Janeiro 2020-12-01
Series:Revista Eletrônica de Direito Processual
Subjects:
Online Access:https://www.e-publicacoes.uerj.br/index.php/redp/article/view/54204/34880
Description
Summary:Arbitration within the scope of Public Administration, consolidated with the advent of the rule provided for in paragraph 1 of article 1 of Law nº. 13.129/2015, does not yet have its objective limits fully outlined. Arbitration in tax law emerges as a possibility, depending on the conversion into law of Bill nº. 4.257 / 2019, currently pending in the Senate. The approach taken considers not only the law in expectation, but also the successful experience of Portuguese law.
ISSN:1982-7636