Alteração do polo passivo em execução fiscal: limite aos julgadores
Autor(a) principal: | |
---|---|
Data de Publicação: | 2021 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da Uninove |
Texto Completo: | http://bibliotecatede.uninove.br/handle/tede/2595 |
Resumo: | According to data released on the website of the National Council of Justice - CNJ, judicial demands throughout Brazil have caused a high rate of congestion in the Judiciary, causing State Courts to exceed the 70% (seventy percent) rate of congestion. Among the demands that most impact are the Tax Enforcement actions, with a congestion rate of 87%. Such data stimulate a differentiated behavior by the Courts, aiming at seeking greater jurisdictional efficiency. However, extreme care must be taken in handling demands of this nature, considering that its object is to assist in the composition of the treasury for the realization of public policies in respect of the fundamentals and objectives of the Republic. One of the tools presented to achieve greater procedural efficiency was the sanction of a New Code of Civil Procedure in 2015, which introduced a system that gave greater strength to the precedent system, in order to guarantee a swift and uniform process in the Brazilian judicial system. On the other hand, great care must be taken with the precedents given in the aegis of the previous Codes, in order to verify if the ratio decidendi of the precedent has not been reached in order to withdraw its effectiveness. Precedent 392 of the Superior Court of Justice, as the predominant jurisprudence of that Superior Court, also deserves adjustments in its interpretation that would rule out its massive application by the Courts, especially when considering possible interpretations in a neoconstitutional guise that refers to a possible irresponsibility with the treasury. The specific objective of this scientific research is to demonstrate the possibility and viability of the Public Treasury to continue collecting taxes, without allowing some taxpayers to shirk their tax obligations, hiding behind Precedent 392 of the Superior Court of Justice, in situations that do not fit your application. This research uses the deductive method and is descriptive, explanatory, applied and qualitative nature, in order to consider the use of the mentioned entry for situations that occur before the launch of the tax and in the hypotheses of succession of the tax debt. |
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Victor, Sérgio Antônio FerreiraVictor, Sérgio Antônio FerreiraMarques, Samantha Ribeiro Meyer-PflugChaib, André Nuneshttp://lattes.cnpq.br/0900412504222528Hora, Glalber Silvino2021-10-13T14:36:50Z2021-06-30Hora, Glalber Silvino. Alteração do polo passivo em execução fiscal: limite aos julgadores. 2021. 156 f. Dissertação( Programa de Pós-Graduação em Direito) - Universidade Nove de Julho, São Paulo.http://bibliotecatede.uninove.br/handle/tede/2595According to data released on the website of the National Council of Justice - CNJ, judicial demands throughout Brazil have caused a high rate of congestion in the Judiciary, causing State Courts to exceed the 70% (seventy percent) rate of congestion. Among the demands that most impact are the Tax Enforcement actions, with a congestion rate of 87%. Such data stimulate a differentiated behavior by the Courts, aiming at seeking greater jurisdictional efficiency. However, extreme care must be taken in handling demands of this nature, considering that its object is to assist in the composition of the treasury for the realization of public policies in respect of the fundamentals and objectives of the Republic. One of the tools presented to achieve greater procedural efficiency was the sanction of a New Code of Civil Procedure in 2015, which introduced a system that gave greater strength to the precedent system, in order to guarantee a swift and uniform process in the Brazilian judicial system. On the other hand, great care must be taken with the precedents given in the aegis of the previous Codes, in order to verify if the ratio decidendi of the precedent has not been reached in order to withdraw its effectiveness. Precedent 392 of the Superior Court of Justice, as the predominant jurisprudence of that Superior Court, also deserves adjustments in its interpretation that would rule out its massive application by the Courts, especially when considering possible interpretations in a neoconstitutional guise that refers to a possible irresponsibility with the treasury. The specific objective of this scientific research is to demonstrate the possibility and viability of the Public Treasury to continue collecting taxes, without allowing some taxpayers to shirk their tax obligations, hiding behind Precedent 392 of the Superior Court of Justice, in situations that do not fit your application. This research uses the deductive method and is descriptive, explanatory, applied and qualitative nature, in order to consider the use of the mentioned entry for situations that occur before the launch of the tax and in the hypotheses of succession of the tax debt.Segundo dados divulgados no sítio eletrônico do Conselho Nacional de Justiça, as demandas judiciais em todo Brasil têm ocasionado alta taxa de congestionamento no Poder Judiciário, fazendo com que Tribunais de Estados superem o índice de 70% (setenta por cento) de congestionamento. Dentre as demandas que mais impactam estão as ações de Execução Fiscal, com taxa de congestionamento de 87% (oitenta e sete por cento). Tal realidade impulsiona um comportamento diferenciado pelos Tribunais, visando buscar maior eficiência jurisdicional. No entanto, deve-se ter extremo cuidado no manuseio de demandas desta natureza, tendo em vista que seu objeto é auxiliar na composição do erário para a realização das políticas públicas em respeito aos fundamentos e objetivos da República. Uma das ferramentas apresentadas para imprimir maior eficiência processual foi o sancionamento de um Novo Código de Processo Civil no ano de 2015, que introduziu um mecanismo que conferiu maior força ao sistema de precedentes, de modo a garantir uma tramitação célere e uniforme no sistema judiciário brasileiro. De outro lado, deve-se ter cuidado com os precedentes proferidos na égide dos anteriores Códigos, a fim de que se constate se a ratio decidendi do precedente não foi atingida de modo a retirar sua eficácia. A Súmula 392 do Superior Tribunal de Justiça, enquanto jurisprudência predominante daquele Tribunal Superior, também merece ajustes na sua interpretação, o que afastaria sua aplicação massiva pelos Tribunais, sobretudo ao considerar possíveis interpretações em uma roupagem neoconstitucional que remete a uma possível irresponsabilidade com o erário. O objetivo geral desta pesquisa científica é demonstrar a possibilidade e viabilidade da Fazenda Pública prosseguir cobrando os tributos sem permitir que alguns contribuintes se esquivem de suas obrigações tributárias, escondendo-se atrás da Súmula 392 do Superior Tribunal de Justiça, em situações que não cabem sua aplicação. Trata-se de uma pesquisa que utiliza o método dedutivo, possui natureza descritiva, explicativa, aplicada e qualitativa, de forma a ponderar a utilização do mencionado verbete para situações que ocorrem antes do lançamento do tributo e nas hipóteses de sucessão do débito tributário.Submitted by Nadir Basilio (nadirsb@uninove.br) on 2021-10-13T14:36:50Z No. of bitstreams: 1 Glalber Silvino Hora.pdf: 964156 bytes, checksum: 3c80781546fc967d10909a3d806f7578 (MD5)Made available in DSpace on 2021-10-13T14:36:50Z (GMT). No. of bitstreams: 1 Glalber Silvino Hora.pdf: 964156 bytes, checksum: 3c80781546fc967d10909a3d806f7578 (MD5) Previous issue date: 2021-06-30application/pdfporUniversidade Nove de JulhoPrograma de Pós-Graduação em DireitoUNINOVEBrasilDireitoarrecadação tributáriaprecedentes judiciaissucessão do débito tributárioredirecionamento da execução fiscaltax collectioncourt precedentssuccession of tax debtexecution redirectionCIENCIAS SOCIAIS APLICADAS::DIREITOAlteração do polo passivo em execução fiscal: limite aos julgadoresThe change of the defendant in tax foreclosure action: limit to judgesinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis-7277407233034425144600info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da Uninoveinstname:Universidade Nove de Julho (UNINOVE)instacron:UNINOVEORIGINALGlalber Silvino Hora.pdfGlalber Silvino Hora.pdfapplication/pdf964156http://localhost:8080/tede/bitstream/tede/2595/2/Glalber+Silvino+Hora.pdf3c80781546fc967d10909a3d806f7578MD52LICENSElicense.txtlicense.txttext/plain; charset=utf-82165http://localhost:8080/tede/bitstream/tede/2595/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51tede/25952021-10-13 11:36:50.946oai:localhost: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Biblioteca Digital de Teses e Dissertaçõeshttp://bibliotecatede.uninove.br/PRIhttp://bibliotecatede.uninove.br/oai/requestbibliotecatede@uninove.br||bibliotecatede@uninove.bropendoar:2021-10-13T14:36:50Biblioteca Digital de Teses e Dissertações da Uninove - Universidade Nove de Julho (UNINOVE)false |
dc.title.por.fl_str_mv |
Alteração do polo passivo em execução fiscal: limite aos julgadores |
dc.title.alternative.eng.fl_str_mv |
The change of the defendant in tax foreclosure action: limit to judges |
title |
Alteração do polo passivo em execução fiscal: limite aos julgadores |
spellingShingle |
Alteração do polo passivo em execução fiscal: limite aos julgadores Hora, Glalber Silvino arrecadação tributária precedentes judiciais sucessão do débito tributário redirecionamento da execução fiscal tax collection court precedents succession of tax debt execution redirection CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Alteração do polo passivo em execução fiscal: limite aos julgadores |
title_full |
Alteração do polo passivo em execução fiscal: limite aos julgadores |
title_fullStr |
Alteração do polo passivo em execução fiscal: limite aos julgadores |
title_full_unstemmed |
Alteração do polo passivo em execução fiscal: limite aos julgadores |
title_sort |
Alteração do polo passivo em execução fiscal: limite aos julgadores |
author |
Hora, Glalber Silvino |
author_facet |
Hora, Glalber Silvino |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Victor, Sérgio Antônio Ferreira |
dc.contributor.referee1.fl_str_mv |
Victor, Sérgio Antônio Ferreira |
dc.contributor.referee2.fl_str_mv |
Marques, Samantha Ribeiro Meyer-Pflug |
dc.contributor.referee3.fl_str_mv |
Chaib, André Nunes |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/0900412504222528 |
dc.contributor.author.fl_str_mv |
Hora, Glalber Silvino |
contributor_str_mv |
Victor, Sérgio Antônio Ferreira Victor, Sérgio Antônio Ferreira Marques, Samantha Ribeiro Meyer-Pflug Chaib, André Nunes |
dc.subject.por.fl_str_mv |
arrecadação tributária precedentes judiciais sucessão do débito tributário redirecionamento da execução fiscal |
topic |
arrecadação tributária precedentes judiciais sucessão do débito tributário redirecionamento da execução fiscal tax collection court precedents succession of tax debt execution redirection CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
tax collection court precedents succession of tax debt execution redirection |
dc.subject.cnpq.fl_str_mv |
CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
According to data released on the website of the National Council of Justice - CNJ, judicial demands throughout Brazil have caused a high rate of congestion in the Judiciary, causing State Courts to exceed the 70% (seventy percent) rate of congestion. Among the demands that most impact are the Tax Enforcement actions, with a congestion rate of 87%. Such data stimulate a differentiated behavior by the Courts, aiming at seeking greater jurisdictional efficiency. However, extreme care must be taken in handling demands of this nature, considering that its object is to assist in the composition of the treasury for the realization of public policies in respect of the fundamentals and objectives of the Republic. One of the tools presented to achieve greater procedural efficiency was the sanction of a New Code of Civil Procedure in 2015, which introduced a system that gave greater strength to the precedent system, in order to guarantee a swift and uniform process in the Brazilian judicial system. On the other hand, great care must be taken with the precedents given in the aegis of the previous Codes, in order to verify if the ratio decidendi of the precedent has not been reached in order to withdraw its effectiveness. Precedent 392 of the Superior Court of Justice, as the predominant jurisprudence of that Superior Court, also deserves adjustments in its interpretation that would rule out its massive application by the Courts, especially when considering possible interpretations in a neoconstitutional guise that refers to a possible irresponsibility with the treasury. The specific objective of this scientific research is to demonstrate the possibility and viability of the Public Treasury to continue collecting taxes, without allowing some taxpayers to shirk their tax obligations, hiding behind Precedent 392 of the Superior Court of Justice, in situations that do not fit your application. This research uses the deductive method and is descriptive, explanatory, applied and qualitative nature, in order to consider the use of the mentioned entry for situations that occur before the launch of the tax and in the hypotheses of succession of the tax debt. |
publishDate |
2021 |
dc.date.accessioned.fl_str_mv |
2021-10-13T14:36:50Z |
dc.date.issued.fl_str_mv |
2021-06-30 |
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info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
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masterThesis |
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publishedVersion |
dc.identifier.citation.fl_str_mv |
Hora, Glalber Silvino. Alteração do polo passivo em execução fiscal: limite aos julgadores. 2021. 156 f. Dissertação( Programa de Pós-Graduação em Direito) - Universidade Nove de Julho, São Paulo. |
dc.identifier.uri.fl_str_mv |
http://bibliotecatede.uninove.br/handle/tede/2595 |
identifier_str_mv |
Hora, Glalber Silvino. Alteração do polo passivo em execução fiscal: limite aos julgadores. 2021. 156 f. Dissertação( Programa de Pós-Graduação em Direito) - Universidade Nove de Julho, São Paulo. |
url |
http://bibliotecatede.uninove.br/handle/tede/2595 |
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