The Observatory of Fiscal Macro-Litigation (OMF) is a Research Group linked to the Brazilian Institute of Teaching, Development and Research (IDP), registered with Capes/Sucupira, which aims to identify the bottlenecks in tax litigation, both administrative and judicial, and to present prognoses for improving the procedural system and for implementing consensus as a way of resolving tax disputes.
The research is divided into three sub-lines of investigation:
The OMF-IDP was created in 2017, with Professors Lucas Bevilácqua and Rafael Fonseca as lead researchers.
Currently, the leading researchers are Professors Cristiane Coelho and Ivan Allegretti.
The Observatory of Fiscal Macro-Litigation was founded at the seminar "Tax Administrative Process in the Federal District," held in Brasília on November 28, 2019, organized by Professor Ivan Allegretti, at which time the Group's activities began to be published.
By promoting studies in the fields of tax and civil procedure, the Group aims to map and systematize the phenomenon of administrative and judicial litigation, as well as to provide diagnoses and solutions to this universe. To this end, there are three lines of research: (i) formation of binding judicial precedents in tax matters; (ii) administrative tax process; and (iii) tax consensus. In turn, the primary 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, OMF is closely linked to the Aditus Iure research group, also from IDP, which is dedicated exclusively to the study of civil procedural law, and is led by Professor Janete Ricken and Professor Paulo Mendes de Oliveira.
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