Modulation of effects and administrative processes in tax matters

Authors

  • Ramon Leandro Freitas Arnoni Instituto Brasileiro de Estudos Tributários Author

    Keywords:

    Administrative Jurisdiction, Modulation of effects, Tax Administrative Process

    Abstract

    The article analyzes the effect modulation technique adopted by the Brazilian Supreme Court (STF) in decisions regarding tax credits. It discusses the disparity in treatment between taxpayers who seek the Judiciary and those who use the administrative sphere, arguing that excluding administrative processes from modulations causes harm and excessive judicialization. The author contends that judicial and administrative processes should be treated equally, as both suspend tax credit enforceability. It proposes the use of "Embargos de Declaração" (Motions for Clarification) to correct the STF's omission when it fails to include administrative processes in its modulations.

    Received in: August 2024 | Accepted in: September 2024

    Author Biography

    • Ramon Leandro Freitas Arnoni, Instituto Brasileiro de Estudos Tributários

      Master and Specialist in Tax Law from IBET. Specialist in Public Management (UFSCar), Public Law, Social Security Law, Business Law, Consumer Law, Criminal Sciences, and Anticorruption. Tax Auditor for the State of São Paulo and Titular Judge of the Court of Taxes and Fees/SP.

    References

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    DALLA PRIA, Rodrigo. Processo Administrativo Tributário e Execução Fiscal. São Paulo: Noeses, 2022.

    RIBEIRO, Diego Diniz; DELIGNE, Maysa de Sá Pittondo. A modulação de efeitos em matéria tributária e sua realização em favor da Fazenda Pública. In: CONRADO, Paulo César. Processo Tributário Analítico, 4. vol. São Paulo: Noeses, 2019.

    SILVEIRA, Marcelo Augusto. Recursos, sucedâneos recursais e ações autônomas de impugnação no código de processo civil. Salvador: Editora Juspodivm, 2020.

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    Capa da Revista ESASP. Fundo abstrato com formas coloridas em tons de rosa, laranja e roxo. Título: PERSPECTIVAS CONTEMPORÂNEAS DO DIREITO

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    Published

    2024-09-09

    Data Availability Statement

    Data are available within the body of the article.

    Issue

    Vol. 1 No. 46 (2024): Contemporary Perspectives on Law

    Section

    Articles

    License

    Copyright (c) 2024 Ramon Leandro Freitas Arnoni (Autor)

    Creative Commons License

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

    This journal provides immediate open access to its content. The license used is Creative Commons Attribution 4.0 International (CC BY 4.0).

     

    How to Cite

    Modulation of effects and administrative processes in tax matters. Revista ESASP - Revista Científica Virtual da Escola Superior de Advocacia da OAB/SP, [S. l.], v. 1, n. 46, p. 110–116, 2024. Disponível em: https://revista.esaoabsp.com/index.php/esa/article/view/146. Acesso em: 4 apr. 2026.