The unconstitutionality of the parity composition of CARF

Abstract

This paper aims to prove that the parity composition of the Federal Administrative Council of Tax Appeals is unconstitutional. To reach that goal, this paper was divided into six sections: the first one is an introduction in which a methodological explanation is presented;  the second section reviews the literature about the parity composition and corporativism; the third section explores the historical context in which that composition was initially established; the fourth narrates the evolution of that composition in the federal administrative councils of tax appeals; the fifth section analyses the reasons why the National Congress extinguished the positions of judges indicated by associations of business owners e employees; the last section presents the arguments that prove that the parity composition is unconstitutional and proposes a new way of nominating judges of the Federal Administrative Council of Tax Appeals. This paper analyzed data collected by bibliographical and documental research. The analysis was made from the perspective of science of law and of political science.