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This thesis presents a solution to the problem about promotion, by the Active Administration, of annulment action against definitive administrative act, which is, tax final administrative decision favourable to the taxpayer, issued by the Administrative Council of Fiscal Resources, before the Judiciary, after the completion of due and constitutional tax administrative process. There is an administrative launching procedure that aims to demand tribute through a successive chain of administrative acts directed to that purpose, procedure that concludes with the dispatch of a notification to pay tribute. Then, if there is an inconsistency with the launch, an administrative process of dispute is initiated, aiming at the control of administrative acts. With the final tax administrative decision in favor to the taxpayer, the Judicious Administration manifests itself issuing Power Act – unquestionable by another, in respect to the harmony and independence of state functions. However, when it is not favorable to the taxpayer, the Judiciary Administration issues act of mere control of the legality of administrative acts, giving possibility of entry before the Judiciary, by the taxpayer on account of the inevitability of judicial protection. In this sense, seeking to solve the aforementioned general problem, and using a hypothetical-deductive method, with rescue techniques and resumes, it is that the theory of jurisdictional administrative preclusion has been developed, which has as legal basis the Federal Constitution of 1988, National Tax Code, Code of Civil Procedure, Law of Introduction to the Rules of Brazilian Law, Law 9,784/99, Organic Law of the Judiciary, Decree 70,235/72, Code of Ethics of the Federal Public Servant and the Internal Regulations of the Administrative Council of Fiscal Resources. |
