Collective tax arbitration and transportation of the final decision in utilibus

Abstract

The present study seeks to investigate the possible suitability of collective arbitration in the tax area and, if so, whether the participation of private law associations as possible legitimized parties can guarantee access for interested parties to existing discussions, facilitating, simplifying and reducing costs, in addition to promote effective access to justice, finally analyzing the possible adequacy of using the so-called res judicata in utilibus in collective tax arbitration. It was decided to carry out an exploratory research using a bibliographical review and qualitative data analysis in order to fulfill this objective, which made it possible to infer, in the end, that: a) the use of collective arbitration has the potential to expand the effective access to justice, with a possible reduction in demands in the administrative and judicial areas; b) there is adequacy of private law associations, as legitimized to participate in collective tax arbitration, as procedural substitutes, in defense of the homogeneous individual interests of their members/taxpayers; c) it is possible to transport in utilibus the collective decision in cases of origin in favor of the taxpayer, reducing time and the number of administrative and judicial demands, while also preserving all the rights and constitutional guarantees of those who did not participate process and want to use other ways to discuss their rights.