O lançamento e sua revisão no âmbito administrativo: instrumentos de alcance do princípio constitucional da Legalidade tributária à luz do constructivismo lógico-semântico

Abstract

The dissertation explores the tax assessment and its revision, topics of growing relevance due to the changes brought about by the tax reform initiated by Constitutional Amendment No. 132/2023. This reform, which replaced the traditional ISS, ICMS, IPI, PIS, and COFINS with the IBS and CBS, ushers in a period of instability and transition within the Brazilian tax system, necessitating a detailed analysis of the mechanisms for maintaining legality in accordance with Articles 37, caput, and 150, item I, of the Federal Constitution. The study's objective is to critically discuss and analyze the relevant aspects of tax assessment and its administrative revision, addressing issues such as the possibility of validating assessments with flaws, and the formal, material, and temporal limitations of revising the original assessment. The research methodology is based on bibliographic, legislative, and jurisprudential studies. Divided into three parts, the work begins by addressing the theoretical premises of tax assessment through the lens of Logical-Semantic Constructivism, highlighting its function as an act of applying tax norms to a specific case. The second chapter explores the theoretical and practical aspects of tax assessment, particularly regarding its various interpretations, effectiveness, and criteria for validity. The final chapter focuses on the revision of tax assessments, examining its legal nature, and formal, material, and temporal limits, with a detailed analysis of the provisions in the National Tax Code (CTN). The research concludes that the administrative review ex officio of an assessment can only occur in cases of formal error, in which a new limitation period is triggered for issuing another assessment (Articles 149, item IX, and 173, item II), or factual error, as outlined in Article 149 of the CTN. Errors of law cannot be revised due to the lack of legal provision (principle of strict legality), and changes in legal criteria are not allowed due to the explicit prohibition in Article 146. On the other hand, taxpayers have greater freedom to initiate the revision process of an assessment, with no prior limitation regarding the matters that may be subject to review, as Article 149 of the CTN applies exclusively to cases of administrative review. Finally, any revision must always observe the procedural provisions of each federation entity, as well as the time limits prescribed by the CTN.