{"id":4407,"date":"2026-05-28T10:33:15","date_gmt":"2026-05-28T13:33:15","guid":{"rendered":"https:\/\/dbtesser.com.br\/?p=4407"},"modified":"2026-08-18T11:02:29","modified_gmt":"2026-08-18T14:02:29","slug":"brazilian-federal-revenue-service-expands-taxpayer-participation-by-extending-oral-arguments-to-the-first-instance-court","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/receita-federal-amplia-a-participacao-do-contribuinte-estendendo-a-sustentacao-oral-para-a-1a-instancia\/","title":{"rendered":"Brazilian Federal Revenue Service expands taxpayer participation by extending oral arguments to the first instance court."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4407\" class=\"elementor elementor-4407\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d883c85 e-flex e-con-boxed e-con e-parent\" data-id=\"6d883c85\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e0be105 elementor-widget elementor-widget-text-editor\" data-id=\"7e0be105\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The increased participation of taxpayers in administrative proceedings marks an important step forward in tax and customs litigation. With the Brazilian Federal Revenue Service&#039;s initiative to allow oral arguments even at the first instance, space is opened for a more complete, technical, and strategic defense from the beginning of the process, resulting in greater transparency, balance, and effectiveness.<br \/><br \/>In practice, this means that taxpayers will be able to present their arguments more clearly and directly to judges, contributing to better-founded decisions that are aligned with the reality of each case. It is a significant step towards strengthening the adversarial process and the right to a full defense in administrative proceedings.<br \/><br \/>Among the main benefits, the following stand out:<\/p><ul><li>Greater guarantee of the right to a fair hearing and full defense.<\/li><li>Reducing errors in document analysis.<\/li><li>More technical and assertive judgments<br \/>Potential decrease in litigation in higher courts.<\/li><li>This measure reinforces the importance of specialized legal representation from the very first instance, capable of transforming a sound legal argument into an effective outcome.<\/li><\/ul><p>\u00a0<\/p><p>This measure reinforces the importance of specialized legal representation from the very first instance, capable of transforming a sound legal argument into an effective outcome.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A amplia\u00e7\u00e3o da participa\u00e7\u00e3o do contribuinte nos julgamentos administrativos marca um avan\u00e7o importante no contencioso tribut\u00e1rio e aduaneiro. Com a iniciativa da Receita Federal do Brasil de permitir a sustenta\u00e7\u00e3o oral j\u00e1 em primeira inst\u00e2ncia, abre-se espa\u00e7o para uma defesa mais completa, t\u00e9cnica e estrat\u00e9gica desde o in\u00edcio do processo, ganhando mais transpar\u00eancia, equil\u00edbrio e [&hellip;]<\/p>\n","protected":false},"author":4009,"featured_media":4408,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[],"class_list":["post-4407","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Receita Federal amplia a participa\u00e7\u00e3o do contribuinte estendendo a sustenta\u00e7\u00e3o oral para a 1\u00aa inst\u00e2ncia | DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dbtesser.com.br\/en\/brazilian-federal-revenue-service-expands-taxpayer-participation-by-extending-oral-arguments-to-the-first-instance-court\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Receita Federal amplia a participa\u00e7\u00e3o do contribuinte estendendo a sustenta\u00e7\u00e3o oral para a 1\u00aa inst\u00e2ncia | DBTesser Advogados\" \/>\n<meta property=\"og:description\" content=\"A amplia\u00e7\u00e3o da participa\u00e7\u00e3o do contribuinte nos julgamentos administrativos marca um avan\u00e7o importante no contencioso tribut\u00e1rio e aduaneiro. Com a iniciativa da Receita Federal do Brasil de permitir a sustenta\u00e7\u00e3o oral j\u00e1 em primeira inst\u00e2ncia, abre-se espa\u00e7o para uma defesa mais completa, t\u00e9cnica e estrat\u00e9gica desde o in\u00edcio do processo, ganhando mais transpar\u00eancia, equil\u00edbrio e [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dbtesser.com.br\/en\/brazilian-federal-revenue-service-expands-taxpayer-participation-by-extending-oral-arguments-to-the-first-instance-court\/\" \/>\n<meta property=\"og:site_name\" content=\"DBTesser Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-28T13:33:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-18T14:02:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/05\/receita-8.png\" \/>\n\t<meta property=\"og:image:width\" content=\"782\" \/>\n\t<meta property=\"og:image:height\" content=\"386\" \/>\n\t<meta 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