The thesis is concerned with internal normative acts in the field of tax procedural law. Theoretical part of this work is based on current literature and relevant case law of the Constitutional Court of the Czech Republic and the Supreme Administrative Court of the Czech Republic. All findings of the theoretical part are used and analysed in the practical part - in the field of tax procedural law. The thesis consists of five chapters. These chapters are subdivided into several parts to obtain comprehensibility of this thesis. The first chapter deals with the term tax procedural law and its classification in the system of law. Tax procedural law is a part of the legal area of tax law. Tax law is included in the legal branch of financial law and that is why both tax and financial law are defined in this chapter. Finally, this chapter focuses on subjects of tax administration (including description of basis of organization structure of Financial and Customs Administration of Czech Republic). The second chapter clarifies the definition of the sources of law. It is particularly focused on formal sources of law because the ability to recognise formal sources of law is crucial for further analysi in the third and the fifth chapter. Formal sources of tax law in the Czech Republic are described at the end...

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-03-22T12:51:53Z No. of bitstreams: 1 José Renato Camilotti.pdf: 2189686 bytes, checksum: 492139dd1b2e172bb773f87a088be0c7 (MD5) / Made available in DSpace on 2017-03-22T12:51:53Z (GMT). No. of bitstreams: 1 José Renato Camilotti.pdf: 2189686 bytes, checksum: 492139dd1b2e172bb773f87a088be0c7 (MD5) Previous issue date: 2017-03-10 / The present main objective is the analysis of the judicial precedent system in Brazil and its consequences in tax matters, especially after the introduction of a new bundle of norms that brought profound changes to the national juridical tradition. The pretended approach of our system (civil law) to the common law is a reality propagated in our law structure. In this novel context, analyzing if there is such an approximation, the strength of judicial precedents and the consequences of its general application spectrum make it imperative to identify and reveal criteria of validity for application / non-application of binding decisions, at least to a reasonable verifiable degree. The proposal made here is eminently pragmatic. With the analysis of concrete cases, identification and unveiling of the reasons for decision and of the elements that founded it, will be collected, taking into account the legal tax relationships. This entire proposal will be made without forgetting that we are currently living in a context in which the pragmatic tone of decisions, including consideration of its consequences, is increasingly identifiable in the norms put forward by the Judiciary / O tema presente tem como objetivo principal a análise do sistema de precedentes judiciais no Brasil e de suas consequências na aplicação em matéria tributária, notadamente após a inauguração de um novo feixe de normas que trouxe profundas mudanças na tradição jurídica nacional. O pretenso giro de aproximação de nosso sistema (civil law) para o common law, feitas todas e as devidas reservas, é uma realidade propagada em nosso sistema de direito. Nesse novel contexto, analisando se é que há tal aproximação, a força dos precedentes judiciais e as consequências de seu espectro geral de aplicação tornam imperiosas a identificação e revelação de critérios de verificação para aplicação/não aplicação das decisões vinculantes, ao menos com grau razoável de segurança. A proposta aqui feita é eminentemente pragmática. Com a análise de casos concretos, será colhida identificação e desvelamento das razões de decisão, e dos elementos que a fundaram, tendo como pano de fundo as relações jurídicas tributárias. Toda essa proposta se fará sem olvidar que vivemos atualmente em um contexto em que é cada vez mais identificável nas normas postas pelo Poder Judiciário o tom pragmático das decisões, inclusive pela consideração de suas consequências