Aplicabilidade dos métodos alternativos de solução de conflitos no âmbito do direito tributário

Abstract

This work intended to verify the possibility on applying alternative methods of conflict resolution to some involving tax matters. It was noted the number of lawsuits and the total amount of tax liabilities of the Union, resulting in expressive numbers. All of it besides the delay problems in judicial decisions as well as the lack of public services and the failure in the taxes collection. Stood the procedural and constitutional trend on extolling the mechanisms that simplify and facilitate the faster termination disputes, looking forward peace and social justice, effectively. Was defended the applicability of alternative methods of resolving conflicts in taxation range, especially in cases of uncertainty about the occurrence of legal fact. The unavailability of public interests (tribute) and legality principles might as well live alongside a.m.r.c.'s, applied in this range, out of respect for the principle of practicability. The practicability is a constitutional descendent principle and brings together a set of techniques that enable the proper and efficient implementation of the laws, because the rules are not an end in themselves, but they must be practical and eliminate conflicts. Claimed also the viability of a.m.r.c.'s by balancing the involved principles, in which all values are considered to be protected, do not mentioning the abolition of any of them