The suspension of tax enforcement: assumptions and procedural techniques analyzed under the current civil procedure model
Name: IÚRI BARCELLOS CARDOSO
Publication date: 14/09/2023
Examining board:
Name |
Role |
|---|---|
| TIAGO FIGUEIREDO GONCALVES | Advisor |
Summary: The purpose of the dissertation is to verify the use of the interim injuction to suspending theExecução Fiscal from the perspective of the debtor, after making use of one of the defense’smeans that are conferred by the legal system, trying to avoid the executive claims expressed.The first three chapters are intended to present an overview of the current methodological stageof Civil Procedural Law, as well as to expose how the relationship between general procedurallegislation and special procedural legislation takes place, the performance of proceduralsubjects from the perspective of the cooperative process model and the need to adapt the formof provision of judicial protection to provide legitimate and fair results. The fourth chapter wasreserved to analyze the special procedure denominated Execução Fiscal and the reasons that ledthe legislator to create a special procedure aimed at the collection of tax credits. The fifthchapter presents an overview of the defense’s means available to the debtor and their interactionwith the provisions and prerogatives granted to the Public Treasury. The sixth chapter, finally,culminates in the analysis of the judicial decision that grants or rejects the injuction required bythe debtor against the executive claim, following to investigate the the nature of the referredtechnique and the current legal regiment reserved for it by the Código de Processo Civil de2015. From these analyses, we sought to understand if the Superior Courts, in the sense ofdemanding the fulfillment of all the requirements inserted in the Código de Processo Civil de2015’s article 919, § 1º, is fair and adequate before the systematic proposed by the currentmodel of Brazilian civil procedure. As a result, it was possible to verify the need to attributebreadth to the techniques of provisional guardianship, because it’s techniques that aim to givemaximum effectiveness to the fundamental guarantees of access to justice and, otherwise,formal restrictions would not prove to be constitutional, and could be removed through theflexibility of the procedure.
Keywords: Tax enforcement. Suspension. Differentiated jurisdictional protection. Injunction.Procedural suitabilit
