The principles of contradictory and legal defense and the administrative tax judgements by the regional comission judges of the Federal Revenue of Brazil

Necessary considerations about the constitutional operationalization in face of the tech turnaround of procedural law

Abstract

The research aims to analyze the adequacy of the judgments of the Regional Commission Judges of the Federal Revenue of Brazil to the adversarial principle and the legal defense principle having as scope the tech turnaround of the Procedural Law. It will be intended to analyze whether the absence of publicity of the places of judgment and the name of the judges, besides violating the principle of transparency, would also violate the adversarial principle and the legal defense principle that have their effectiveness enhanced by the technological mechanisms that have been used in the day-to -day forensic practice.