Da possibilidade jurisdicional de afastamento da garantia do juízo em favor do contribuinte na hipótese de adesão ao parcelamento do ICMS paulista

• Autor(a) principal: Dallanora, Adriana
• Data de Publicação: 2015
• 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/33270
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Parcelamento; Suspensão da exigibilidade e da execução; Exigência de garantia; Possibilidade de afastamento; Installment; Suspension of the execution and enforceability; Requirement guarantee; Possibility of removal

This monograph has as its object the study of jurisdictional possibility of removal of the requirement to guarantee the judgment in the case of accession by the taxpayer to the São Paulo installment program ICMS regulated Decree number 60.444/ 2014 of the State of São Paulo. In the first chapter there is reference to the suspension of the tax credit and suspension of the tax lien, before the effects of accession to the installment. The second chapter will address the general rules and procedures for granting installment under that standard, and the end, the judgment of the collateral requirement imposed on the taxpayer filed with the debts. The grounds on which the judge may dismiss such a demand, in the name of guaranteeing constitutional dictates the rights of taxpayers before merely fund raising interests of the active subject of the tax credit in installments will be presented in the third chapter