Fundamento e efeitos da ação de embargos à execução fiscal

• Autor(a) principal: Hilário, André Augusto Toniolo
• Data de Publicação: 2011
• 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/31143
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Ação de embargos à execução fiscal; Fundamento; Efeitos decorrentes; Processo tributário; Attachment action to tax execution; Principle; Due effects; Tributary litigation

Law takes place amid human relations, i.e. when human beings gifted with intelligence and powers of communication interact. These interactions can manifest deontic aspects, it means, human beings can establish rights and duties between each other. Therefore, the “ought to be” stablished by a particular society must be stated trough a language: the “ought to be language” or the “deontic language”. For this reason, we have studied the concepts of “hypothetical conditional judgment” and “irreducible unit of deontic manifestation”, as well as the concepts of “legal norm”, “general and abstract norm”, “individual and concrete norm”, antecedent and consequent with the aim of analyzing the deontic logic of Attachment Actions to Tax Execution. So, it will be verified that Attachment Actions to Tax Execution imply one principle and two due effects