THE POSSIBLE CHANGES IN THE BOARD OF TAX APPEALS

<p>This article examines some aspects of the legal and administrative structure of the Board of Tax Appeals - CARF, in order to demonstrate the main changes after triggered Operation Zealots. The research problem is engaged verify to what extent the lawsuit brought forth from Operation Zealots influenced the changes in the administrative structure of the CARF. Therefore, this article will address the characteristics of the Tax Administrative Proceeding in Brazilian law, bounded to the CARF structure. Suspicion trials manipulation carried out under the CARF was the trigger to trigger the "Operation Zealots", which found big companies, law firms and accounting, civil servants and Directors involved in a scandal of fraud and corruption. The survey examines some of the objective and subjective elements of decisions, checking the disentangling Operation Zealots and considering possible changes and repercussions that will govern the new procedural and procedural rules under the CARF after triggered Operation Zealots.</p