A adjudicação pelo credor e a nova regra do § 1º do artigo 908 do Código de Processo Civil

• Autor(a) principal: Berardocco, Sabrina
• Data de Publicação: 2018
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/21620
• topic: Execuções (Direito) - Brasil; Adjudicação; Sentenças (Processo civil) ; Obrigações reais; Executions (Law) - Brazil ; Subrogation; Real obligations; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The purpose of this dissertation is to analyze paragraph 1 of article 908 of the Civil Procedure Code (CPC / 15) that does not find a corresponding article in the Civil Procedure Code revoked (CPC / 73), from the point of view of the creditor- executive without a competitive creditor. The legal nature of the acquisition (award procedure) will be analyzed in comparison with the prevailing tax law that asserts the way of original acquisition, when in our research, we realized that it was a derivative form of acquisition. Subrogation in the process, now introduced by the article under study, originates in the sole paragraph of article 130 of the CTN, which deals exclusively with the auctioning, relegating to the field of tax liability other forms of acquisition, according to the caput of the mentioned article. Thus, in our sense, the CPC could not introduce the rule of subrogation on tax credits (IPTU), because it affects the complementary law (CTN), so that we proposed a new reading of paragraph 1 of art. 908 of the CPC, expurgating of its content the tributary debts. The credits that may be subject to the subrogation referred to in §1 of article 908 of the CPC are those established at the time of the award, including those of a propter nature, thus taking into account condominium credits and arising from environmental obligations