Voto de Qualidade no CARF: tensão entre arrecadação e legalidade

This article critically examines the tie-breaking vote mechanism at the Brazilian Administrative Council of Tax Appeals (CARF), especially after its reinstatement by Law No. 14.689/2023, in light of constitutional principles of tax law. It provides a historical and normative overview of CARF and its equal composition, discussing the effects of the tie-breaking vote on legal certainty, impartiality, and the balance between tax collection and taxpayer rights. Drawing on legal doctrine and constitutional interpretation, the article evaluates the compatibility of this mechanism with principles such as legality, due process, equality, and contributive capacity. It concludes by proposing alternative solutions to ensure institutional legitimacy and align the administrative process with the broader goals of Brazil's tax reform.