O presente trabalho pretende analisar os impactos do novo Código de Processo Civil (CPC/2015), que se coloca como norma subsidiária a regular o processo administrativo fiscal, nos julgamentos do Conselho Administrativo de Recursos Fiscais (CARF), especialmente o novel regramento da formação e aplicação de precedentes em casos repetitivos, técnica esta também adotada pelo regimento interno daquele órgão.
The present essay intends to analyse the impacts of the new Civil Procedure Code law (CPC/2015), which puts itself as a subsidiary norm to rule the fiscal administrative process, on judgments handled by the Administrative Council of Tax Appeals, with a special attention to all the new rules put into CPC/2015 that conduct the formation and application of precedent formed on the judgment of repetitive appeals, technique also adopted by that council in its internal regiment.
