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  • CONJUR highlights request signed by Eduardo Maneira for Carf to revoke restrictions on lawyer hearings

The website Legal Consultant reported that the Brazilian Bar Association sent a letter to the Administrative Council of Tax Appeals (Carf), to request the revocation of the limitations on lawyers' hearings with the body's advisors in drawn processes. The report highlights that the document is signed by Dr. Eduardo Maneira, who chairs the entity's Special Tax Law Commission, together with the president of the OAB, Felipe Santa Cruz.

OAB requests revocation of restrictions on lawyer hearings at Carf

October 22, 2021, 6:38 pm

By José Higídio

Last Tuesday (19/10), the Federal Council of the OAB sent a letter to the Administrative Council of Tax Appeals (Carf) to request the revocation of the limitations on hearings of lawyers with counselors in drawn cases.

A Carf ordinance last Friday (15/10) regulated hearings in the council and restricted the scheduling of these hearings to just one counselor, who must necessarily be the rapporteur of the process or the president of the class.

In the document sent to Carf, the president of CFOAB, Felipe Santa Cruz, and the president of the Special Commission on Tax Law, Eduardo Maneira, emphasize that it is essential to guarantee the parties access to all the advisors who make up the judging panel of the administrative process.

OAB Nacional highlights that the ordinance creates an unnecessary prior permission and convergence of the agenda of at least three advisors for the hearing to take place with a counselor who is not the rapporteur or the president.

“Such rules only serve to limit and hinder hearings”, says the letter. The restrictions would violate the right to defense and the prerogatives of the legal profession, in addition to not being supported by any normative act.

Santa Cruz and Maneira remember that the Advocacy Statute brings the right of the lawyer to address the magistrates directly and move freely through rooms and offices of judging bodies, even without an appointment. With the Covid-19 crisis, it would be necessary to guarantee the same rights for virtual hearings.

“Hearings with counselors cannot, under any circumstances, be seen as mere concessive acts or acts of benevolence on the part of Carf, since judicial provision under the terms of the law is a duty that obliges the public authorities and individual rights that assist the parties”, they emphasize.

In addition to being illegal, the prohibition of scheduling appointments with other counselors would not be reasonable within Carf's own procedural dynamics. The obligation for the rapporteur and the president to participate in as many hearings as necessary would overload their agendas, “without any practical benefit”.

Finally, the ordinance rule would also prevent hearings with a counselor representing civil society, in cases where the rapporteur is a representative of the National Treasury.

Click aqui to read the letter


José Higídio is a reporter for the magazine Consultor Jurídica.

Legal Consultant Magazine, October 22, 2021

https://www.conjur.com.br/2021-out-22/oab-revogacao-restricoes-audiencias-carf

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