A EXECUÇÃO FISCAL E O NOVO CÓDIGO DE PROCESSO CIVIL BRASILEIRO.pdf(2019)
This paper aims to analyze the main changes in the application of the Tax Enforcement Law following the promulgation in the New Code of Civil Procedure in 2015. Due to the scarce production on the theme, a dialogue will be promoted between the concepts emanating from the main doctrines of the Brazilian civil process with the available bibliographical production on the tax judicial process, respecting the analytical limits of this text. The research effort sought as a starting point to analyze the conceptual structure of the legal and sociological landscape in which the Public Treasury is inserted. From the conception of the modern state and the discussion of its role in the providing of social welfare, it will be analyzed the necessity of costing public expenditures and investments in a coercive way under an efficient legal apparatus, including the need to grant prerogatives, special rights and privileges for the Public Administration in the process of tax execution of its credits. In this context, the Fiscal Enforcement Law was enacted, which although conceived with the intention of promoting greater speed to the fiscal executive process, brought in its wake partial, fiscal procedures and without due observance of individual rights and guarantees that would later be enshrined. In this way, the promulgation of the New Code of Civil Procedure, in line with the most expensive constitutional principles, will have an unmistakable impact on the Tax Enforcement Law, albeit in a subsidiary way, with the difficult task of making a code of compatibility compatible old-fashioned process to a new social reality. Thus, the new paradigms of the enforcement process with sufficient potential for normative compatibility to alter the tax process, including the means of defense available to the executed, will be analyzed.
- Tax enforcement; Public Treasury
Publication DateSummer September 17, 2019
Field of studyTax Law
Citation InformationREIS, Amilton Bispo. A EXECUÇÃO FISCAL À LUZ DO NOVO CPC - Faculdade Baiana de Direito. Salvador(2019)