As tutelas provisórias do novo CPC aplicadas ao direito tributário

• Autor(a) principal: Santos, Gabriela Borges dos
• Data de Publicação: 2018
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/34250
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Direito tributário; Tutelas provisórias; Código de Processo Civil; Tax law; Provisional legal decisions; Code of Civil Procedure

This monograph aims to analyse the procedural institute of provisional legal decisions guided by Law 13.105/2015, according to the tax law. The goal of this monograph is to examine in which situations it is appropriate to request provisional legal decisions, such as how the Judge must analyse the request made by the author, the procedural moment that such application can be formulated, which effects the granting decision may bring to the tax law, addressing the concepts from the civil procedural law and tax law, in a way to demonstrate the relationship established between them. In addition to that, there is also an analysis of the procedural principles set forth in the Federal Constitution, as well as the limitations introduced by the tax law regarding the extinction and the enforceability's suspension of the tax credit claim, and to how the national jurisprudence is applying the procedural institute of provisional legal decisions, as it will be shown in along this monograph, it was not a procedural legislator innovation.