Considerações sobre a exceção de pré-executividade nas execuções fiscais

• Autor(a) principal: Melo, Claudia de Araújo
• 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/33719
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO PROCESSUAL CIVIL; Execução civil; Execução fiscal; Exceção de pré-executividade; Lei 6.830/80; Civil enforcement; Tax enforcement; Pre-execution exception; Law 6,830 / 80

This study aimed to synthesize the nuances involving the exception of pre-execution when using it in tax enforcement actions. First general notions of civil enforcement were presented, addressing the idea of constricted acts, the nature of the implementation process, its admissibility judgment, the contradictory and full defense, in addition to the conditions of action and their inadmissibility. Emphasis was placed, still, the principles that guide the executives made, since they are the pillars of any legal institution. The next topic dealt with the tax collection proceedings as a whole. The doctrinal positions on the subject were properly presented, in order to allow for verification of rights guaranteed to the State on the charging of their claims. The stay of execution had also been the object of analysis, from the introductory material to the pursuit of its legal nature and assumptions relevant. The ultimate and final chapter is the key point of the work, where it is treated pre-execution of objection, beginning by its general specific regulations, mainly from the doctrine and jurisprudence, to the particularities in tax foreclosures. Occurs by highlighting the possibility of public policy issues tract and those that hold the pre-formed test without the need for considerable evidential means. The final focus was on account of materials that can be ventilated in tax made through the objection under discussion, since the part of illegitimacy claim the credits with suspended payment, the extinct credits values, prescription and decay, the amending facts or those who extinguish the right of the creditor, to the verification of invalidity of the outstanding debt certificate