Brazil federal tax appeal decisions, complete set in Portuguese

Summary

Every published decision of Brazil's federal administrative tax appeals council and its predecessor taxpayer councils, from the ordinary panels up to the superior chamber, with headnote, operative ruling and full reasoning. The set is complete against the council's public index, 587,344 decisions, and grows as new sessions publish. Useful for long-document legal reasoning in Portuguese, outcome prediction and headnote generation in tax law, including credit, penalty and customs valuation disputes.

Inventory confirmed. The full public set is held and the data is in processing.

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At a glance

Still growing. Refresh deliveries available.

Records: 587Kdecisions
Size: 15.1 GB
Tokens, estimated: 4B
Years: 1992 to 2026

Source: Public decisions of Brazil's federal administrative tax appeals council and its predecessor councils, from the council's official decision index and published PDFs
Industry: Legal
Data type: Public records
Region: Brazil
Languages: Portuguese
Formats: JSONL
Updated: 2026-10-21

Sources

System	Kind	Records
CARF public decision index	Public records	587K decision records
CARF published decision PDFs	Public records	587K full texts

Good for

training long-document legal reasoning in Portuguese
predicting appeal outcomes from the case report alone
generating headnotes from full decisions and scoring them against the published headnote
evaluating retrieval and citation over a complete tax-law corpus

Fields

Field	Type	Description
decision_id	string	Stable id of the decision in this dataset
process_number	string	Administrative case number as published, masked when the taxpayer is an individual
session_date	date	Date of the judging session
publication_date	date	Date the decision was published
body	object	Section, chamber and panel that judged the appeal
subject	string	Tax and topic of the dispute as indexed
outcome	enum	granted, partly_granted, denied or not_heard, derived from the operative ruling
headnote	string	The published headnote (ementa)
holding	string	The operative ruling with the vote result
full_text	string	Full decision text: report, vote and ruling
rapporteur	string	Reporting councilor, replaced with a stable code
source_url	string	Link to the published PDF, masked when the taxpayer is an individual

Sample record

{
  "decision_id": "CARF-D-0204118",
  "process_number": "[PROCESS_118]",
  "session_date": "2024-08-21",
  "publication_date": "2024-10-03",
  "body": {
    "section": "3ª Seção de Julgamento",
    "chamber": "4ª Câmara",
    "panel": "2ª Turma Ordinária"
  },
  "subject": "PIS/Pasep não cumulativo, créditos sobre insumos",
  "outcome": "partly_granted",
  "headnote": "ASSUNTO: CONTRIBUIÇÃO PARA O PIS/PASEP. Período de apuração: 01/10/2019 a 31/12/2019. NÃO CUMULATIVIDADE. INSUMOS. ESSENCIALIDADE E RELEVÂNCIA. FRETES NA AQUISIÇÃO DE INSUMOS. CRÉDITO. POSSIBILIDADE. Os gastos com frete na aquisição de insumos, suportados pelo adquirente e tributados pela contribuição, geram direito a crédito. EQUIPAMENTOS DE PROTEÇÃO INDIVIDUAL. Os EPIs de uso obrigatório na atividade produtiva são insumos para fins de crédito.",
  "holding": "Acordam os membros do colegiado, por maioria de votos, em dar parcial provimento ao Recurso Voluntário para reverter as glosas sobre fretes na aquisição de insumos e sobre equipamentos de proteção individual. Vencido o conselheiro [PERSON_15] quanto aos fretes.",
  "full_text": "RELATÓRIO. Trata-se de Recurso Voluntário interposto por [COMPANY_4] contra acórdão da Delegacia de Julgamento que manteve em parte as glosas de créditos apuradas no despacho decisório sobre o pedido de ressarcimento do 4º trimestre de 2019. (...)",
  "rapporteur": "[PERSON_12]",
  "source_url": "[URL_3]"
}

One record. Placeholders such as [COMPANY_4] stand in for names and identifiers on this page only. The preparation notes below say what the licensed set keeps.

Licenses available

Non-exclusive
Licensed to more than one buyer.

What ships with it

Datasheet: what it is, what it is good for, verified size, sources, years, format and limits.
Provenance file: the public sources, how they were collected and joined, and what was removed, mapped to the EU AI Act Article 53 training-data summary and California AB 2013.
Manifest with a hash for every file.
QC report, with what was removed or masked.
Your own copy, with unique canary records.

How it is prepared

Business names stay as published, because they are public record. Personal contact details and the names of individuals in free text are removed before delivery.

Names and CPF numbers of individual taxpayers are masked before delivery. For those decisions the case number and the source link are masked too, because either one leads back to the published PDF.

How we protect data