Os riscos da liquidação antecipada de garantia em execuções fiscais
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Tipo
TCC
Data de publicação
2024-06
Periódico
Citações (Scopus)
Autores
Silva, Lucas de Carvalho Pereira da
Orientador
Takano, Caio Augusto
Título da Revista
ISSN da Revista
Título de Volume
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Resumo
Os créditos tributários, objetos de execuções fiscais, possuem presunção materializada em título
executivo nomeado como Certidão de Dívida Ativa e, tal título executivo, embasa o feito
executivo fiscal. Nesse passo, após a materialização da dívida, o passo seguinte é a prática de
atos de constrição patrimonial através da penhora. Porém, dentre as possibilidades do
contribuinte, há a possibilidade de garantia da execução fiscal através do oferecimento de
apólice de seguro garantia e carta fiança que – segundo o artigo 835, §2º do Código de Processo
Civil –, se equipara ao depósito de dinheiro. Porém, apesar da prerrogativa de levantamento da
garantia após o trânsito em julgado da ação conexa, as fazendas públicas têm pleiteado, após a
sentença desfavorável ao contribuinte, a liquidação da garantia nas respectivas execuções
fiscais, mesmo que o caso não tenha transitado em julgado e que os embargos de devedor
prossigam em sede recursal. Diante desse cenário, é necessário analisar os riscos jurídicos e
econômicos dessa liquidação prematura de garantia no âmbito das execuções fiscais, levando
em consideração o cenário do Brasil para empresas, do ponto de vista econômico e jurídico que
se relacionam dialeticamente.
The tax credits that are the subject of tax executions have a presumption materialized in an executive title called the Certificate of Active Debt, and this executive title supports the tax execution proceeding. At this stage, after the materialization of the debt, the next step is the practice of acts of patrimonial constriction through attachment. However, among the taxpayer's possibilities, there is the possibility of guaranteeing the tax execution by offering a insurance guarantee policy and a letter of guarantee that - according to article 835, §2º of the Code of Civil Procedure - is equivalent to the deposit of money. Although, despite the prerogative of raising the guarantee after the final judgment of the related action, the public authorities have been pleading, after an unfavorable sentence to the taxpayer, for the liquidation of the guarantee in the respective tax executions, even if the case has not yet been finally judged and the embargoes on tax enforcement continue in the appeal stage. In consideration of this scenario, it is necessary to analyze the legal and economic risks of this premature liquidation of the guarantee in the context of tax executions, taking into account the scenario in Brazil for companies, from the economic and legal point of view that are dialectically related.
The tax credits that are the subject of tax executions have a presumption materialized in an executive title called the Certificate of Active Debt, and this executive title supports the tax execution proceeding. At this stage, after the materialization of the debt, the next step is the practice of acts of patrimonial constriction through attachment. However, among the taxpayer's possibilities, there is the possibility of guaranteeing the tax execution by offering a insurance guarantee policy and a letter of guarantee that - according to article 835, §2º of the Code of Civil Procedure - is equivalent to the deposit of money. Although, despite the prerogative of raising the guarantee after the final judgment of the related action, the public authorities have been pleading, after an unfavorable sentence to the taxpayer, for the liquidation of the guarantee in the respective tax executions, even if the case has not yet been finally judged and the embargoes on tax enforcement continue in the appeal stage. In consideration of this scenario, it is necessary to analyze the legal and economic risks of this premature liquidation of the guarantee in the context of tax executions, taking into account the scenario in Brazil for companies, from the economic and legal point of view that are dialectically related.
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Palavras-chave
execução fiscal , garantia , liquidação , carta fiança , tax execution , guarantee , liquidation , letter of guarantee