Os efeitos ordinários do recebimento dos embargos à execução fiscal diante das alterações advindas da Lei nº 11.382/2006.

• Autor(a) principal: Campos, Mila Maria Vasconcelos Ielo de Campos
• 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/35112
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Execução fiscal; Embargos à execução; Efeito suspensivo; Tax forclosure; Stays of execution; Suspensive effect

This work had the objective to analyze the ordinary purposes of receipt of tax foreclosure embargoes on the changes introduced by Law 11,382/2006. Especially if the tax foreclosure embargoes must be received with automatic suspensive effect or if the suspension of tax enforcement would be subject to certain requirements, as now provides the article 739- A and its first paragraph of the CPC, after the amendments to that act. Therefore were initially analyzed the main features of tax enforcement, the tax foreclosure embargoes and preexecution exception and, subsequently, were presented the arguments and doctrinal underpinnings and jurisprudential on the effects of theordinary purposes of receipt of embargoes against the tax execution by the changes introduced by Law 11,382/06 and the recent case law signed by the Superior Court on the application of Article 739-A CPC