A análise da (in)constitucionalidade no processo administrativo fiscal
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2012-05-08
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Although the Federal Constitution of 1988 ensure the access in an administrative fiscal process to discuss the tax credit, the bodies designated for this purpose have been exempted from the examination of the constitutionality of laws and other normative acts. The aim of this paper is to analyze: a) if the administration can exercise judicial activity, b) if the administrative judges can make the diffuse control of constitutionality and c) if they can apply and interpret the laws partially, regardless of the dictates of the Constitution.