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Do³±czy³: 11 Mar 2024
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 Wys³any: Pon Mar 11, 2024 08:03 Temat postu: It is worth highlighting at this point that despite the con |
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Rigor adopted by administrative scholars in relation to the differentiation of hypotheses of invalidity of administrative acts, the adoption of the terms "void administrative act" and "voidable administrative act" in tax regulations " in a not very technically differentiated way, both being treated, in their materiality, as “invalid acts”, a term favored by Celso Antônio Bandeira de Mello when dealing with administrative acts contrary to the law. [6] For example, in articl. 9,784/1999, which establishes the expiration of the Administration's right to annul administrative acts, no distinction is made between null and voidable acts, with a period of five years provided for there (unless bad faith is proven) applicable to both situations.
Due to the duty of obedience to legality, if there is an offense against the law, the Administration must eliminate the vitiated acts and their effects, ab initio , ex tunc , retroactively, given that, in the case of a serious defect (criminal conduct offensive to fundamental rights and guarantees, as equality, legality Belgium Phone Number Data and broad defense), can never prescribe (Theory of the imprescriptibility of the effects of a null act), as they constitute "non-existent acts" or "outside the legal possibility and radically prohibited by the Law" . [8] Said theory is in line with article 169 of the Brazilian Civil Code (Law nº 10,406, of January 10, 2002), which stipulates that a null legal transaction is not susceptible to confirmation, nor does it convalesce over time.
In the face of invalid acts, there is no administrative discretion, as "the Administration cannot live with illegally formed legal relationships", and its duty is to "recompose the injured legality", fulminating the defective act and declaring its invalidation, except in cases where, in favor of of the principles of legal certainty and good faith, its validation is possible, but only in relation to voidable acts, [9] which can be redone without defects, never to null acts. [10] The impossibility of validating a null act derives from the existence of a defect in the reason for its issuance or in its purpose, this is because it is a situation of fact, whose alteration with retroactive effect is unfeasible, "it is not possible to correct a result that was the intention of the agent who carried out the act.
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