The Administrative Tax Process and the Principle of Double Jurisdiction

Authors

  • Renata Rocha Guerra Universidade Federal de Uberlândia

Keywords:

Principle of the double degree of jurisdiction, Administrative proceeding, Previous deposit

Abstract

Not obstructive the Supreme Federal Court jurisprudence considers that the previous deposit in headquarters of administrative remedy requirement, foreseen in art. 33, § 2º, of Law 10,522/02, either constitutional, we intend to demonstrate that such requirement confronts the principle of the double degree of jurisdiction. To arrive itself at such agreement, the theory of the basic rights and the instruments offered for the constitutional hermeneutics had been used.

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Author Biography

Renata Rocha Guerra, Universidade Federal de Uberlândia

possui graduação em Direito pela Universidade Federal de Uberlândia (1992) , graduação em Música pela Universidade Federal de Uberlândia (1986) , mestrado em Direito pela Pontifícia Universidade Católica de São Paulo (1996) e doutorado em Direito pela Pontifícia Universidade Católica de São Paulo (2004) . Atualmente é Professor adjunto da Universidade Federal de Uberlândia e Membro de corpo editorial da Revista do Curso de Direito da Universidade Federal de Uberlândia. Tem experiência na área de Direito , com ênfase em Direito Público.

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Published

2008-02-02

How to Cite

Guerra, R. R. (2008). The Administrative Tax Process and the Principle of Double Jurisdiction. Journal of the Faculty of Law of the Federal University of Uberlândia, 34. Retrieved from https://seer.ufu.br/index.php/revistafadir/article/view/18323

Issue

Vol. 34 (2006): Revista da Faculdade de Direito da Universidade Federal de Uberlândia

Section

Articles

License 

 
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