The Fiscal Macrolitigation Observatory (OMF) is an academic production group. Formed by doctors, masters, graduates and undergraduates, the group offers a democratic space to debate and produce scientific knowledge within the scope of tax law and civil procedural law. Group Proposal Area.
The Fiscal Macrolitigation Observatory's founding milestone was the seminar “Tax Administrative Process in the Federal District” held in Brasília on 11/28/2019, organized by Professor Ivan Allegretti, an opportunity in which the Group's activities began to be published.
By promoting studies in the tax and civil procedural fields, the Group aims to map and systematize the administrative and judicial contentious phenomenon, as well as provide diagnoses and solutions to this universe. To achieve this, there are three lines of research: (i) formation of binding judicial precedents in tax matters; (ii) tax administrative process; and (iii) tax consensus. In turn, the main objective is the scientific and systematized study of judicial and administrative litigation in tax matters.
In addition to partnerships with research groups from other universities, the OMF is closely linked to the Aditus Iure research group, also from IDP, which is dedicated exclusively to the study of civil procedural law, which is led by prof.a. Janete Ricken and prof. Paulo Mendes de Oliveira.
Group Leader, PhD in Economic, Financial and Tax Law (USP), Professor of Tax Law at IDP
Group Leader, PhD in Economic, Financial and Tax Law (USP), Professor of Tax Law at IDP
Group Coordinator, PhD student in Economic, Financial and Tax Law (USP), Professor of Tax Law at IDP
Group Coordinator, Post-Doctor in Civil Procedural Law (UFBA), Professor of Civil Procedural Law at IDP
Group Coordinator, Master in Constitutional Law (IDP), Professor of Civil Procedural Law at IDP
Group Coordinator, PhD in Economic, Financial and Tax Law (USP and Yale School), Professor of Tax Law at IDP
Check the Institution's registration in the e-MEC System here
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