ARBITRAGEM TRIBUTÁRIA: O (RECENTE) REFORÇO DA TRANSPARÊNCIA E DA TUTELA JURISDICIONAL EFETIVA

Authors

  • Francisco Nicolau Domingos

DOI:

https://doi.org/10.12957/redp.2024.85255

Abstract

The principle of transparency of the judiciary refers not only to access to judicial decisions but also to control the exercise of that power. The legal framework for tax arbitration lays down various rules that fall within the scope of the principles of transparency of the judiciary and the independence of judges: the (public) drawing of lots for arbitrators and the strengthening of the list of requirements for appointment as presiding arbitrator, such as the impossibility of being chosen by the parties. The guarantee associated with the possibility of appealing to the Supreme Administrative Court against conflicting arbitration decisions on the same fundamental point of law allows for the desirable uniformity of case law between that produced by the state courts and the arbitration courts; on the other hand, it ensures the main advantage of tax arbitration - effective judicial protection in issuing an award within a reasonable time.

Published

2024-06-20

How to Cite

NICOLAU DOMINGOS, Francisco. ARBITRAGEM TRIBUTÁRIA: O (RECENTE) REFORÇO DA TRANSPARÊNCIA E DA TUTELA JURISDICIONAL EFETIVA. Revista Eletrônica de Direito Processual, Rio de Janeiro, v. 25, n. 2, 2024. DOI: 10.12957/redp.2024.85255. Disponível em: https://www.e-publicacoes.uerj.br/redp/article/view/85255. Acesso em: 1 may. 2025.