O fenômeno jurídico-processual como instrumento de intervenção no ciclo de positivação da obrigação tributária

Abstract

The present work aims to analyze the legal-procedural phenomenon in the context of the tax obligation positivation cycle. We start from the premise that the Law materializes in prescriptive language of conduct, so that the direction of intersubjective behaviors occurs at the communicational level. Throughout the work, we present the existing relationships between the rules of material law and the rules of procedural law, pointing out the interdependent relationship that they have among themselves. We seek to demonstrate that the phenomenology of the positivity of tax law is structured in a chronological cycle aimed at the realization of the norm, going from maximum abstraction and generality to maximum concreteness and individuality. In this context, we will point out how the legal-procedural phenomenon emerges for the resolution of the established conflicts, in order to highlight the performance of the process as an intervention instrument in the tax obligation positivation cycle