Forced tax collections in the framework of repetitive special appeals in the Superior Court of Justice: a chronicle of ten dualisms.

This is the abstract of a paper I wrote to a Brazilian Journal focused on the activities and issues of interest of Public Attorneys. The National Association of Public Attorneys is headquarted in Brasília.

The first part of this paper outlines the general landscape of some dualisms which characterize forced tax collection proceedings in Brazil. This is done, fundamentally, in regards to the conflicting interests over the outcome of each one of the several forced tax collection proceedings pending throughout the country; as well as in regards to institutional antagonisms concerning the great amount of human and material resources necessary to handle such cases. In light of the framework of the Repetitive Special Appeals developed by the Superior Court of Justice, reference is made to ten topics in which such dualisms are perceived. All of these topics are dealt with in the following chapters: tax authorities and taxpayers; large taxpayers and small taxpayers; legal persons and individuals; procedural generalism and exclusivity of sources; the federal government and the other public entities of the Federation; the Judiciary and the Executive branches; fraud and lawfulness; formality and instrumentality; confidentiality and publicity; businesses and clients. Finally, one finds the author’s concluding remarks.

FERNANDES DIAS, Bruno. "A execução fiscal na sistemática dos recursos especiais repetitivos do Superior Tribunal de Justiça: uma crônica de dez dualismos." Revista Brasileira de Advocacia Pública, v. 2, p. 257-287, 2016.