Controvérsias processuais dos embargos à execução fiscal
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Tipo
TCC
Data de publicação
2022-12
Periódico
Citações (Scopus)
Autores
Totti, Juliana Rêgo
Orientador
Dellore, Luiz Guilherme Pennacchi
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente trabalho pretende abordar, como problema de pesquisa, a ação de embargos
à execução no processo executivo fiscal brasileiro, abrangendo sua problemática processual,
com foco em questões controversas – mais especificamente acerca do momento de sua oposição
–, através da análise da jurisprudência pátria, em especial dos Tribunais Superiores, e do exame
do posicionamento da doutrina. O estudo dos embargos à execução fiscal se dará sob a égide
da Lei nº 6.830/1980 (Lei de Execução Fiscal), e da Lei nº 13.105/2015 (atual Código de
Processo Civil), observando o novo modelo introduzido pela Lei nº 11.382/2006 no Código de
Processo Civil de 1973. As questões pertinentes à problemática processual da oposição dos
embargos à execução fiscal, que serão ponderados neste trabalho, envolvem: (i) a necessidade,
ou não, de garantia do juízo como exigência para a oposição dos embargos; (ii) a controvérsia
quanto ao termo inicial do prazo para a oposição da ação; (iii) a forma de se contar o prazo, se
dias úteis ou corridos; (iv) o efeito suspensivo na oposição dos embargos à execução fiscal, se
ope legis ou ope judicis. Busca-se, ao final, verificar a segurança e previsibilidade dos embargos
à execução fiscal em relação a esses pontos.
The present paper aims to approach, as a research problem, the answer on tex enforcement in the Brazilian tax execution proceedings, covering its procedures and focusing on controversial issues – more specifically the ones regarding its filing. This will be done through the analysis of the Brazilian courts’ precedents, in particular the ones from the Superior Courts, and the examination of the doctrine’s interpretations on the subject. The study of answer on tax enforcement will take place under the aegis of Law No. 6,830 of 1980 (also called Tax Enforcement Law), and Law No. 13,105 of 2015 (current Civil Procedure Code), observing the amendments introduced by Law No. 11,382/2006 in the Civil Procedure Code of 1973. The central procedural issues regarding the filing of answer on tax enforcement, which will be considered in this work, involve: (i) the need to secure the court as a requirement for the filling of answer; (ii) the controversy regarding the application of the provisions of the Law No. 6,830/1980, or the provisions of the Law No. 13,105/2015, to the deadline for filing the answer; (iii) the right way of counting the deadline, whether working or calendar days; (iv) the suspensive effect at the filing of the answer on tax enforcement. In a final moment, this paper seeks to verify the legal security and predictability of answer on tax enforcement concerning these points.
The present paper aims to approach, as a research problem, the answer on tex enforcement in the Brazilian tax execution proceedings, covering its procedures and focusing on controversial issues – more specifically the ones regarding its filing. This will be done through the analysis of the Brazilian courts’ precedents, in particular the ones from the Superior Courts, and the examination of the doctrine’s interpretations on the subject. The study of answer on tax enforcement will take place under the aegis of Law No. 6,830 of 1980 (also called Tax Enforcement Law), and Law No. 13,105 of 2015 (current Civil Procedure Code), observing the amendments introduced by Law No. 11,382/2006 in the Civil Procedure Code of 1973. The central procedural issues regarding the filing of answer on tax enforcement, which will be considered in this work, involve: (i) the need to secure the court as a requirement for the filling of answer; (ii) the controversy regarding the application of the provisions of the Law No. 6,830/1980, or the provisions of the Law No. 13,105/2015, to the deadline for filing the answer; (iii) the right way of counting the deadline, whether working or calendar days; (iv) the suspensive effect at the filing of the answer on tax enforcement. In a final moment, this paper seeks to verify the legal security and predictability of answer on tax enforcement concerning these points.
Descrição
Palavras-chave
embargos à execução fiscal , direito processual civil , garantia do juízo , embargoes on tax enforcement , civil procedure law , court security