# Pleno da Câmara Superior de Recursos Fiscais

> subdivision of a government agency in Brazil

**Wikidata**: [Q106317207](https://www.wikidata.org/wiki/Q106317207)  
**Source**: https://4ort.xyz/entity/pleno-da-camara-superior-de-recursos-fiscais

## Summary
The Pleno da Câmara Superior de Recursos Fiscais is a specific subdivision of a government agency located in Brazil. It operates as an integral part of the Câmara Superior de Recursos Fiscais (CARF), functioning within the national public administration framework. This entity represents a formal organizational unit responsible for specific judicial or administrative functions within the Brazilian tax system.

## Key Facts
- **Classification**: The entity is classified as a government agency and specifically as a subdivision of a larger government body.
- **Parent Organization**: It is a direct part of the Câmara Superior de Recursos Fiscais.
- **Country of Operation**: The entity operates exclusively within Brazil.
- **Data Reference Date**: The primary reference data for this entity's classification and relationship was recorded on April 1, 2021.
- **Source Verification**: All structural relationships are verified via the official CARF news portal (economia.gov.br) regarding session dates and calendar alterations for the year 2020.

## FAQs
**What is the organizational hierarchy of the Pleno da Câmara Superior de Recursos Fiscais?**
It functions as a subdivision within the broader structure of the Câmara Superior de Recursos Fiscais. This places it under the direct administrative umbrella of the CARF, which is itself a government agency in Brazil.

**Where is this entity located and under which jurisdiction does it operate?**
The entity is situated in Brazil and operates under the jurisdiction of the Brazilian federal government. Its activities and legal standing are confined to the national territory of Brazil.

**What official sources document the existence and structure of this entity?**
Its structure and operational context are documented through official government communications, specifically news releases from the CARF website. These records include details on session scheduling and calendar adjustments made in 2020.

## Why It Matters
The Pleno da Câmara Superior de Recursos Fiscais matters because it represents a critical operational layer within Brazil's tax dispute resolution system. As a subdivision of the Câmara Superior de Recursos Fiscais, it facilitates the processing and adjudication of complex fiscal appeals that require high-level administrative review. Its existence ensures that the government agency responsible for tax resources has a dedicated plenary body to handle specific caseloads or procedural matters. Without this specific subdivision, the administrative workflow of the CARF would lack the necessary structural granularity to manage its public service mandate effectively. The entity's role in fixing session dates and altering calendars, as noted in 2020, demonstrates its active function in maintaining the continuity of judicial-administrative processes in Brazil.

## Notable For
- **Specific Subdivision Status**: It is distinctively categorized not as an independent agency, but as a specific subdivision within the Câmara Superior de Recursos Fiscais.
- **Operational Calendar Management**: The entity is noted for its role in fixing session dates and altering the calendars for other sessions, as evidenced by 2020 administrative actions.
- **Official Government Integration**: It is formally recognized as part of the Brazilian government agency network, linking it to the broader public service infrastructure.
- **Verified Administrative Data**: Its classification is supported by specific reference data from April 2021, linking it to official government publications.

## Body

### Organizational Structure and Classification
The Pleno da Câmara Superior de Recursos Fiscais is defined primarily by its status as a subdivision of a government agency. It does not operate as a standalone entity but rather as a functional component of the Câmara Superior de Recursos Fiscais. This hierarchical relationship is a defining characteristic, placing it within the specific organizational chart of the Brazilian federal administration. The entity falls under the broader class of government agencies, which are responsible for delivering specific public services such as those related to the judiciary and taxation.

### Geographic and Jurisdictional Scope
The operational domain of this entity is strictly limited to Brazil. All activities, decisions, and administrative functions associated with the Pleno da Câmara Superior de Recursos Fiscais occur within the national borders of the country. This geographic constraint is a fundamental property of the entity, ensuring that its jurisdiction aligns with the federal laws and regulations of Brazil. The entity serves as a localized node within the national government's administrative network.

### Administrative Functions and Operations
A key operational aspect of the entity involves the management of its internal calendar and session scheduling. Historical data indicates that the entity was involved in fixing the date for its own plenary sessions and altering the schedules for other related sessions. These administrative actions were documented in official notices released in 2020. Such activities highlight the entity's active role in maintaining the procedural flow of the Câmara Superior de Recursos Fiscais. The ability to adjust calendars suggests a level of autonomy within its subdivision status to manage its specific workload and timing.

### Data Provenance and Verification
The factual basis for the Pleno da Câmara Superior de Recursos Fiscais relies on specific government records. The primary reference for its structural properties was established on April 1, 2021. The source material for these facts is the official news portal of the CARF, specifically a notice regarding the 2020 session calendar. This document serves as the authoritative reference for the entity's relationship to its parent organization and its operational context. The data confirms that the entity is an integral part of the government agency structure in Brazil, with its existence and function validated by official state publications.

## References

1. [Source](http://carf.economia.gov.br/noticias/2020/carf-fixa-data-da-sessao-do-pleno-da-csrf-e-altera-o-calendario-das-demais-sessoes-para-2020)