Year: 2025
Type: article
Abstract: This article aims to analyze the jurisdiction of the Administrative Council of Tax Appeals (CARF) in adjudicating tax disputes and whether it includes the authority to judge administrative tax proceedings related to the Goods and Services Tax (IBS), a new tax introduced into the Brazilian Tax System by Constitutional Amendment No. 132/2023, through which the Consumption Tax Reform was implemented. To this end, the article will address the new tax figure, its applicable legal framework, and the similarities and differences between the IBS and the CBS (Contribution on Goods and Services). Building on these points, the article examines the concept of tax jurisdiction and adjudicative authority over tax matters, concluding with the possibility of the IBS — a tax under the authority of States, the Federal District, and Municipalities — being judged by CARF, a federal administrative body.
Authors: Ana Claudia Borges de Oliveira, Felipe Kertesz Renault
Institution: Universidade de São Paulo
Language: English
Topic: Brazilian Legal Issues
Subfield: Law
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4415183443
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