{"id":1707,"date":"2017-12-01T00:00:00","date_gmt":"2017-12-01T02:00:00","guid":{"rendered":"https:\/\/lessavieira.com.br\/?p=1707"},"modified":"2024-09-10T16:43:54","modified_gmt":"2024-09-10T19:43:54","slug":"o-mito-da-verdade-material-analise-teorico-epistemologica-da-legislacao-relativa-ao-processo-administrativo-tributario-e-sua-aplicacao-pelo-carf","status":"publish","type":"post","link":"https:\/\/lessavieira.com.br\/index.php\/2017\/12\/01\/o-mito-da-verdade-material-analise-teorico-epistemologica-da-legislacao-relativa-ao-processo-administrativo-tributario-e-sua-aplicacao-pelo-carf\/","title":{"rendered":"O mito da verdade material: an\u00e1lise te\u00f3rico-epistemol\u00f3gica da legisla\u00e7\u00e3o relativa ao processo administrativo tribut\u00e1rio e sua aplica\u00e7\u00e3o pelo CARF"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1707\" class=\"elementor elementor-1707\">\n\t\t\t\t<div class=\"elementor-element 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https:\/\/lessavieira.com.br\/wp-content\/uploads\/2024\/03\/Lessa-Vieira_marca_Horizontal-branca-1536x342.png 1536w, https:\/\/lessavieira.com.br\/wp-content\/uploads\/2024\/03\/Lessa-Vieira_marca_Horizontal-branca-2048x456.png 2048w\" sizes=\"(max-width: 7273px) 100vw, 7273px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6859a2 elementor-icon-list--layout-inline elementor-align-end elementor-mobile-align-center elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"a6859a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/lessavieira.com.br\/index.php\/es\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Inicio<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e333b98 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e333b98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b73649e e-con-full e-flex e-con e-child\" data-id=\"b73649e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5db2221 e-con-full e-flex e-con e-child\" data-id=\"5db2221\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-83cf42d e-con-full e-flex e-con e-child\" data-id=\"83cf42d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-fc6b344 e-con-full e-flex e-con e-child\" data-id=\"fc6b344\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-03ae96f elementor-widget elementor-widget-heading\" data-id=\"03ae96f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">O mito da verdade material: an\u00e1lise te\u00f3rico-epistemol\u00f3gica da legisla\u00e7\u00e3o relativa ao processo administrativo tribut\u00e1rio e sua aplica\u00e7\u00e3o pelo CARF <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4dabc1 elementor-widget elementor-widget-text-editor\" data-id=\"f4dabc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Artigo publicado pelo s\u00f3cio Gustavo Vieira, em conjunto com o Prof. Dr. Marciano Buffon, no volume 33, ano 2017, da Revista Eletr\u00f4nica de Direito da Faculdade Newton Paiva de Minas Gerais.<\/p><p>A pesquisa tem por objetivo analisar a legisla\u00e7\u00e3o relativa ao Processo Administrativo Tribut\u00e1rio no tocante \u00e0 produ\u00e7\u00e3o de provas e ao prazo estabelecido para a juntada de documentos. O estudo levou em conta duas normas vigentes a respeito da mat\u00e9ria (Decreto n\u00ba 70.235\/72 e Lei n\u00ba 9.784\/99), pretendendo-se <em>(i)<\/em> definir qual a legisla\u00e7\u00e3o id\u00f4nea para regulamentar o Processo Administrativo Tribut\u00e1rio \u2013 a partir de um cotejo anal\u00edtico entre tais normas \u2013, <em>(ii)<\/em> verificar se a jurisprud\u00eancia do Conselho Administrativo de Recursos Fiscais (CARF) encontra-se em conson\u00e2ncia com o resultado da pesquisa realizada, bem como <em>(iii)<\/em> analisar, \u00e0 luz da hermen\u00eautica filos\u00f3fica, se os crit\u00e9rios utilizados pelos conselheiros na fundamenta\u00e7\u00e3o de alguns de seus votos possuem base principiol\u00f3gica e est\u00e3o adequados do ponto de vista constitucional e processual.<\/p><p>Para ter acesso ao artigo na \u00edntegra, <u><a href=\"https:\/\/www.academia.edu\/47797343\/O_mito_da_verdade_material\">clique aqui<\/a><\/u><\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c1e8626 e-con-full e-flex e-con e-child\" data-id=\"c1e8626\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f332e5 elementor-invisible elementor-widget elementor-widget-image\" data-id=\"1f332e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"376\" height=\"530\" src=\"https:\/\/lessavieira.com.br\/wp-content\/uploads\/2024\/09\/revista_eletronica_de_direito-376x530.jpg\" class=\"attachment-large size-large wp-image-1709\" alt=\"\" srcset=\"https:\/\/lessavieira.com.br\/wp-content\/uploads\/2024\/09\/revista_eletronica_de_direito-376x530.jpg 376w, https:\/\/lessavieira.com.br\/wp-content\/uploads\/2024\/09\/revista_eletronica_de_direito-284x400.jpg 284w, https:\/\/lessavieira.com.br\/wp-content\/uploads\/2024\/09\/revista_eletronica_de_direito.jpg 611w\" sizes=\"(max-width: 376px) 100vw, 376px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c95e41d e-flex e-con-boxed e-con e-parent\" data-id=\"c95e41d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<footer class=\"elementor-element elementor-element-2ce2f9b e-con-full e-flex e-con e-child\" data-id=\"2ce2f9b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0d8a45d e-flex e-con-boxed e-con e-child\" data-id=\"0d8a45d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bc94573 elementor-widget elementor-widget-heading\" data-id=\"bc94573\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00a9 Lessa Vieira Advocacia 2024 | Todos los derechos reservados.\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/footer>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Inicio O mito da verdade material: an\u00e1lise te\u00f3rico-epistemol\u00f3gica da legisla\u00e7\u00e3o relativa ao processo administrativo tribut\u00e1rio e sua aplica\u00e7\u00e3o pelo CARF Artigo publicado pelo s\u00f3cio Gustavo Vieira, em conjunto com o Prof. Dr. Marciano Buffon, no volume 33, ano 2017, da Revista Eletr\u00f4nica de Direito da Faculdade Newton Paiva de Minas Gerais. A pesquisa tem por [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1709,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_canvas","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1707","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/lessavieira.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1707","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lessavieira.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lessavieira.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lessavieira.com.br\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/lessavieira.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=1707"}],"version-history":[{"count":20,"href":"https:\/\/lessavieira.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1707\/revisions"}],"predecessor-version":[{"id":1786,"href":"https:\/\/lessavieira.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1707\/revisions\/1786"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lessavieira.com.br\/index.php\/wp-json\/wp\/v2\/media\/1709"}],"wp:attachment":[{"href":"https:\/\/lessavieira.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=1707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lessavieira.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=1707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lessavieira.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=1707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}