THE IMPORTANCE OF THE CASE LAW HANDED DOWN BY THE NEW CENTER FOR THE JUDGMENT OF CUSTOMS PENALTIES, CEJUL, IMPLEMENTED IN BRAZIL, AS A PREREQUISITE FOR LEGAL CERTAINTY AND ITS EFFECTS ON BRAZILIAN SOCIETY

UM VIÉS POSITIVO NO TOCANTE À CONSENSUALIDADE EM MATÉRIA TRIBUTÁRIA E ADUANEIRA?

Authors

  • Andréa Duek UERJ

DOI:

https://doi.org/10.12957/rfptd.2024.93308

Keywords:

CEJUL, Precedentes administrativos, Compliance, Consensualidade

Abstract

Analysis of the importance of CEJUL jurisprudence and its influence as an instrument of compliance, working as incentive to improve cooperation and delivering model of conduct to the Tax Administration and to the society.

Author Biography

Andréa Duek, UERJ

Auditora-Fiscal da Receita Federal do Brasil, aposentada. Atualmente, é advogada. Sócia no Heleno Torres Advogados. Implementou e foi a Primeira Chefe do Centro de Julgamento de Penalidades Aduaneiras (CEJUL); Mestre em Finanças Públicas, Tributação e Desenvolvimento pela UERJ

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Published

2025-08-06

How to Cite

Duek, A. (2025). THE IMPORTANCE OF THE CASE LAW HANDED DOWN BY THE NEW CENTER FOR THE JUDGMENT OF CUSTOMS PENALTIES, CEJUL, IMPLEMENTED IN BRAZIL, AS A PREREQUISITE FOR LEGAL CERTAINTY AND ITS EFFECTS ON BRAZILIAN SOCIETY : UM VIÉS POSITIVO NO TOCANTE À CONSENSUALIDADE EM MATÉRIA TRIBUTÁRIA E ADUANEIRA?. Journal of Public Finance, Taxation and Development, 12(19). https://doi.org/10.12957/rfptd.2024.93308

Issue

Vol. 12 No. 19 (2024): Revista de Finanças Públicas, Tributação e Desenvolvimento

Section

Articles

License

Copyright (c) 2025 Andréa Duek

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