Resumo

MATUS F, Marcelo. Organic aspects of tax and customs jurisdiction: A critical review of law N° 20.322 on occasion of its entry into force throughout the country. Ius et Praxis [online]. 2013, vol.19, n.1, pp.195-222. ISSN 0718-0012.  http://dx.doi.org/10.4067/S0718-00122013000100006.

This paper reviews the organic aspects of the jurisdiction in tax and customs matters, analyzing each of the bodies in which they have jurisdiction, criticizing certain particularities of the discipline, with special emphasis on the amendments introduced by Law N° 20.322. Tax and customs jurisdiction implies that organ objectively independent, subjectively impartial and established by law, is to exercise the function of settling with res judicata effect tax and customs disputes which arise between the State Administration and the taxpayer.

Palavras-chave : Tax Court; Jurisdiction; Administrative Activity.

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