Submitted by Kelson Anthony de Menezes (kelson@ucb.br) on 2017-01-10T13:02:31Z No. of bitstreams: 1 MarcosPaulodeAraujoSantosDissertacao2015.pdf: 572216 bytes, checksum: 6d07d0d546a5b15d6438e1e758808132 (MD5) / Made available in DSpace on 2017-01-10T13:02:31Z (GMT). No. of bitstreams: 1 MarcosPaulodeAraujoSantosDissertacao2015.pdf: 572216 bytes, checksum: 6d07d0d546a5b15d6438e1e758808132 (MD5) Previous issue date: 2015-12-02 / This study aims to make an analysis of whether or not the tax authorities to resort to the Judiciary way when, still in the harvest of the Board of Tax Appeals (CARF), obtains unfavorable decisions. Therefore, without any pretension of exhausting the topic , given its controversy nationwide and with few judged accordingly and dichotomous doctrinal understandings , especially discussing possible breach of the principle of inafastability of stamped jurisdiction in item XXXV of Article 5 of the Constitution 1988 Federal. / O presente estudo tem por objetivo fazer uma an??lise sobre a possibilidade ou n??o do Fisco recorrer as vias do Poder Judici??rio quando, ainda na seara do Conselho Administrativo de Recursos Fiscais (CARF), obtiver decis??es desfavor??veis. Assim sendo, sem qualquer pretens??o de esgotar o tema, face sua controv??rsia em ??mbito nacional e ainda com poucos julgados nesse sentido, bem como entendimentos doutrin??rios dicot??micos, sobretudo discutindo eventual viola????o do princ??pio da inafastabilidade da jurisdi????o estampado no inciso XXXV do artigo 5?? da Constitui????o Federal de 1988.