REASONABLE DURATION OF THE TAX PROCESS
Journal Title: Revista Científica Multidisciplinar Núcleo do Conhecimento - Year 8, Vol 2, Issue 07
Abstract
This article aims to see the role of the principle of reasonable duration of the process in the constitutional and procedural tax scope, as well as its interconnection with the field of Human Rights. The principle of reasonable duration of the process is based on several legal diplomas, among them the Universal Declaration of Human Rights and the American Convention on Human Rights. A comparison was made with other legal systems, such as Italian and Spanish, where it was possible to verify that said principle is part of their respective constitutional texts. In Brazil, the principle of reasonable duration of proceedings is supported by the Federal Constitution, as well as by infraconstitutional legislation. Finally, it was possible to verify that, despite the advances, the existing norms combat the tax authorities’ slowness, but not the inertia of the Judiciary, leading to constant violations of this fundamental principle in the tax field and in the world of Law as a whole.
Authors and Affiliations
Daniel S. Blatt
Keywords
Related Articles
- EP ID EP720003
- DOI 10.32749/nucleodoconhecimento.com.br/law/tax-process
- Views 48
- Downloads 0
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REASONABLE DURATION OF THE TAX PROCESS
This article aims to see the role of the principle of reasonable duration of the process in the constitutional and procedural tax scope, as well as its interconnection with the field of Human Rights. The principle of rea...