The use of the artificial intelligence tool called sniper by the courts of justice as an innovation and transformation of solutions in the matter of tax enforcement

Abstract

This article aims to demonstrate the use of the artificial intelligence tool called SNIPER by Brazilian courts of justice, in order to verify whether it can innovate and transform jurisdictional solutions to cases brought to those courts. This article aims to demonstrate how the aforementioned technological means, launched by the National Council of Justice on August 16, 2022, can reduce procedural delays, notably in Tax Executions, to support creditors in the search for the debtor's assets. To this end, it will reflect on the Principles of procedural speed and effectiveness applied to exactional actions and how the instrument under study offers faster and safer means of finding the defendant's assets, providing more effective results for the creditor. Let us also analyze how Artificial Intelligence called Sniper works and how it is used by the National Asset Investigation and Asset Recovery System, as well as how its data and connections are collected by the system. Finally, we want to show how Sniper can reduce unsuccessful executions, through data crossing and the compilation of asset constriction mechanisms. For thisL purpose, we used the method of bibliographical, interpretative research, based on secondary sources, deductive and qualitative techniques, in addition to searching for scientific articles on the topic and pages of the Courts, judicial decisions of the Court of Justice of São Paulo, bodies and institutions on the internet, in addition to doctrinal guidance from Brazilian jurists on the topic, including with regard to Artificial Intelligence. In the current situation, the insertion of artificial intelligence for the rapid continuation of tax executions is relevant for procedural results, transforming jurisdictional solutions with its innovation.