A execução fiscal dos créditos tributários federais: entre a [in] efetividade do processo e as propostas de desjudicialização

Abstract

This dissertation’s subject is the brazilian tax enforcement. The research uses the bibliographical methodology and the deductive method. Recently, the “Conselho Nacional de Justiça” and the “Instituto de Pesquisa Econômica Aplicada” performed an empirical research about the cost of tax enforcement proceedings and the estimated time of your procedure. According to the results, the average processing time of federal tax foreclosures is around ten years and the average cost is around five thousand six hundred “reais”. It was also observed that, in many situations, there are no results. Nevertheless, while there is a process pending, it produces congestion inside the federal judiciary. Therefore, it is relevant to reflect the current recovery model of federal tax credits is viable and should remain to be used for the execution of fiscal debts. The approach is divided in three chapters. In the first part, the focus is the judicial process as a constitutional instrument to realize the subjective rights. The second section studies the noncompliance related to federal taxes and the legal system to redeem this kind of credit. The last chapter is about the possibility of fiscal dispute to be resolved not judicially. The conclusion refers that the forced tax proceeding is submitted to the due process of law, which means that there is a ban related to jurisdiction reservation. Finally, the dissertation’s proposal refers that is necessary to accomplish the process’s previous step to select the most viable credits and so increase the lawsuit’s effectiveness.