The National Council of Justice (CNJ) has launched a call for applications for the Award on Tax Efficiency, which will recognize good practices related to the proper handling of tax litigation. Registrations run from April 28th to June 30th. There will be awards for four categories: Court, Tribunal, Justice System and Other Institutions.
The registration form will be available on April 28th. The award was established by the Resolution 471/2022 of the CNJ, which created the National Judicial Policy for Adequate Treatment of High Tax Litigation, and regulated by the Ordinance 317/2022 of the CNJ. The aim is to highlight experiences, activities, actions, projects or programs that contribute to reduce tax disputes and give visibility to these practices.
The following criteria, among others, will be evaluated: performance, calculated based on the criteria and indicators; resolution of tax disputes through self-composition; partnerships between courts, offices of prosecutors, administrative tax litigation bodies, the State Prosecution, the Brazilian Bar Association (BAR) and Public Defenders' Offices, to promote actions to guide taxpayers; and innovative and technological procedural management projects in the area.
Access the notice for the Award on Tax Efficiency Award
Performance of the courts
The award for the ategory on “Tribunals” does not require prior registration. All Federal and State courts will be evaluated by the CNJ, based on the data available in the National Database of the Judiciary (DataJud), established by the Resolution 331/2020 of the CNJ.
The aim is to select the best performing court in each segment and size category, considering the percentage reduction in pending cases and the congestion rate in tax enforcement proceedings.
The category on Court seeks to identify the practices of judges who stand out for their success in dealing with litigation appropriately, from the following perspectives: increasing tax credit recovery, pacifying the relationship between the tax authorities and taxpayers, speeding up the procedural process and locating taxpayers or assets.
In the category on Justice System, awards will be given to bodies from the Public Advocacy, the State Prosecution, the Public Defender's Office, the BAR or the Court of Auditors from the federal, state, district or municipal spheres that stand out with actions to rationalize tax litigation.
Public and private entities
The category on Other Institutions is aimed at public and private entities with practices aimed at improving administrative and judicial tax litigation, such as universities, companies, startups and Legislative and Executive bodies at federal, state, district and municipal level.
There is no limit to the number of registrations by judges, bodies and entities that are part of the justice system, the public authorities, companies and organized civil society. The registration of more than one practice by the same author/agency is authorized, as long as the entries are made on separate forms. Up to three practices will be awarded in each category, excluding the Court category. The results will be announced on August 12th.