O recebimento dos embargos à execução no efeito suspensivo após o advento da Lei nº 11.382/2006

• Autor(a) principal: Santos, Fernanda Maria Martins
• 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/34133
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Execução fiscal; Princípios norteadores do processo tributário; Embargos à execução fiscal; Efeito suspensivo; Court claim for taxes; Guiding principles of the tax procedure; Motion to stay execution; Suspensive effect

The current work has as object the analysis of the changes introduced by the Code of Civil Procedure for the out-of-court executions bonds, notably regarding to the effects of the motions to stay execution. Indeed, Law No. 11,382/2006, which significantly changed the Code of Civil Procedure, especially in regard to the discipline of out-of-court executions bonds, brought as new condition for the motions to stay execution, disciplined by Law No. 8630/1993, to be received with suspensive effects, imposing the fulfillment of the requirements for the presence of the “under color of right”, “ineffectiveness resulting from possible delay” and guarantee under which prescribes the new artigo 739-A and its first paragraph. Given that the controversy has as one of its core the interpretation given to Law No. 11,382/2006 as opposed to Law No. 8630/1993, we have started this scientific work establishing the notion of a legal system as a whole as well as the conceptualization of antinomies inherent in the system, to get the ways of resolving such conflicts. After this preliminary conceptualization, we will address the tax procedure as a whole, defining the fundamental principles inherent in its correct application to thereby to take care of the systematic analysis of the motion to stay execution. Finally, we will take care of the specific controversy over the motion to stay execution with suspensive effect after the enactment of Law No. 11,382/2006, reviewing the most recent case law and doctrinal positions on the issue, which will lead us to adopt a reasoned position on the theme