Legal possibility of delegating the settlement of tax disputes: an analysis in light of Ceará and Fortaleza models

Abstract

The initial aim of this study is to analyze the similarities and differences between the model of tax dispute settlement adopted by the Union and those subsequently established by the state of Ceará and the municipality of Fortaleza. It also investigates the influence of tax reform on implementing this legal instrument, in order to verify whether or not there will be a need and the legal possibility of delegation by the entity with fiscal competence for tax negotiation, for the benefit of another. The methodology employed involved bibliographic and documentary research on tax reform, tax agreements, and the settlement of tax disputes adopted by the Union, the state of Ceará and the municipality of Fortaleza. It was found that the Ceará and Fortaleza models of tax dispute settlement already resemble the federal model, despite procedural differences in their implementation. On this basis, the study suggests the delegation, by municipalities, of current tax dispute settlements and those that may arise to the state or to the Union, in line with the principle of tributary practicability. For this, there is a need for discipling, in accordance with constitutional tax reform, through supplementary legislation, which is still pending approval by the National Congress. However, this requirement for supplementary legislation will apply only to the newly created tax (IBS), as for the older taxes, a tax agreement among the involved entities will suffice. The study contributes to a greater level of legal security in delegations of tax dispute settlements.