A problematização da improcedência dos embargos à execução fiscal e a liquidação antecipada de garantia
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TCC
Date
2022-12
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Authors
Mena, Catarina Garcia
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Gioia, Fulvia Helena de
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Abstract
Este artigo tem por objetivo trazer a problematização da liquidação antecipada de garantia em sede de execução fiscal, principalmente com relação à previsão do art. 32, §2º da Lei nº 6.830/80. Para tanto, foram consideradas decisões proferidas pelos Ministros do Superior Tribunal de Justiça e pelos Desembargadores Federais dos Tribunais Regionais Federais da 4ª, 3ª e 2ª Região acerca do tema. Por fim, concluiu-se pela predileção por parte dos entes competentes na realização do depósito judicial como forma de garantia ofertada nos autos do feito executivo em detrimento das outras formas de garantia, em especial da fiança bancária e do seguro garantia, sendo necessária a existência de algum instrumento normativo que garanta a forma de garantia eleita pelo contribuinte desde a sua oferta até o fim da discussão de mérito acerca da inconstitucionalidade ou da ilegalidade da cobrança.
The purpose of this article is to discuss the issue of early liquidation of guarantee in tax foreclosure proceedings, especially with regard to the provisions of article 32, §2 of Law no. 6.830/80. To this end, it was considered decisions handed down by Justices of the Superior Court of Justice and by Federal Appeals Court Justices of the Federal Regional Courts of the 4th, 3rd and 2nd Regions on the matter. Finally, it was concluded that the competent entities prefer the judicial deposit as a form of guarantee offered in the records of the execution proceeding to the detriment of other forms of guarantee, especially bank guarantee and guarantee insurance, and that it is necessary to have some normative instrument that guarantees the form of guarantee elected by the taxpayer since its offer until the end of the discussion on the merits about the unconstitutionality or illegality of the collection.
The purpose of this article is to discuss the issue of early liquidation of guarantee in tax foreclosure proceedings, especially with regard to the provisions of article 32, §2 of Law no. 6.830/80. To this end, it was considered decisions handed down by Justices of the Superior Court of Justice and by Federal Appeals Court Justices of the Federal Regional Courts of the 4th, 3rd and 2nd Regions on the matter. Finally, it was concluded that the competent entities prefer the judicial deposit as a form of guarantee offered in the records of the execution proceeding to the detriment of other forms of guarantee, especially bank guarantee and guarantee insurance, and that it is necessary to have some normative instrument that guarantees the form of guarantee elected by the taxpayer since its offer until the end of the discussion on the merits about the unconstitutionality or illegality of the collection.
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Keywords
execução fiscal , formas de garantia , liquidação antecipada , fiscal execution , forms of guarantee , anticipated liquidation