Processo judicial tributário: ações de iniciativa do contribuinte contra execução fiscal da fazenda pública
Tipo
TCC
Data de publicação
2022-06
Periódico
Citações (Scopus)
Autores
Martha, Augusto Cesar da Silva
Orientador
Bortolai Junior, Orlando
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente trabalho acadêmico pretende esclarecer os conceitos e características das ações judiciais de iniciativa do contribuinte contra execução fiscal promovida pela fazenda pública como instrumento de defesa de exação tributária indevida. As peculiaridades e características intrínsecas da ação de exceção de pré-executividade como instrumento de nulidade do processo de execução fiscal a qualquer tempo e desde que não demande dilação probatória em face de matérias de ordem pública passíveis de reconhecimento de ofício pelo juiz. As peculiaridades da ação de embargos à execução fiscal como principal instrumento de defesa do contribuinte visando a extinção total ou parcial das exações da Fazenda Pública. Os esclarecimentos doutrinários e jurisprudenciais dirigidos a procedimentos em sede administrativa e em sede de processo judicial. Expõe a defesa judicial à execução da dívida ativa sob o ordenamento jurídico positivo contrastando-o com o positivado anteriormente. Conclui com a exposição das especificidades e das diferenças entre as duas espécies de ações, exceção de pré-executividade e embargos à execução fiscal; embasamento legal, finalidade, particularidade, garantia, prazo, concessão de efeito suspensivo, provas, recursos.
The present academic work intends to clarify the concepts and characteristics of taxpayer-initiated lawsuits against tax enforcement promoted by the public treasury as an instrument for defense of undue tax extradition. The peculiarities and intrinsic characteristics of the action of pre-executivity exception as an instrument of nullity of the tax enforcement process at any time and provided that it does not require evidential dilation in the face of matters of public policy subject to recognition of the court. The peculiarities of the action of embargoes on tax execution as the main instrument of defense of the taxpayer aiming at the total or partial extinction of the charges of the Public Treasury. Doctrinal and jurisprudential clarifications addressed to administrative and judicial proceedings. It exposes the judicial defense to the execution of the active debt under the positive legal system, contrasting it with the previously positive. Concludes with the exposure of the specificities and differences between the two kinds of actions, except for pre-executivity and embargoes on fiscal enforcement; legal basis, purpose, particularity, warranty, term, granting of suspensive effect, evidence, appeals.
The present academic work intends to clarify the concepts and characteristics of taxpayer-initiated lawsuits against tax enforcement promoted by the public treasury as an instrument for defense of undue tax extradition. The peculiarities and intrinsic characteristics of the action of pre-executivity exception as an instrument of nullity of the tax enforcement process at any time and provided that it does not require evidential dilation in the face of matters of public policy subject to recognition of the court. The peculiarities of the action of embargoes on tax execution as the main instrument of defense of the taxpayer aiming at the total or partial extinction of the charges of the Public Treasury. Doctrinal and jurisprudential clarifications addressed to administrative and judicial proceedings. It exposes the judicial defense to the execution of the active debt under the positive legal system, contrasting it with the previously positive. Concludes with the exposure of the specificities and differences between the two kinds of actions, except for pre-executivity and embargoes on fiscal enforcement; legal basis, purpose, particularity, warranty, term, granting of suspensive effect, evidence, appeals.
Descrição
Palavras-chave
processo judicial tributário , execução fiscal , ações de iniciativa do contribuinte , exceção de pré-executividade fiscal , tax court process , tax enforcement , taxpayer initiative actions , tax pre-executivity exception