Revista Eletrônica de Direito Processual (Dec 2020)

TAX ARBITRATION: PERSPECTIVES FOR BRAZILIAN LAW

  • Humberto Dalla Bernardina de Pinho,
  • Murilo Strätz,
  • Roberto de Aragão Ribeiro Rodrigues

DOI
https://doi.org/10.12957/redp.2020.54204
Journal volume & issue
Vol. 21, no. 3
pp. 270 – 295

Abstract

Read online

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.

Keywords