The extrajudicial protest of certificates of active debt and the seal of political sanctions on tax matters: analysis in the light of the Superior Court Justice

• Autor(a) principal: Simini, Danilo Garnica
• Data de Publicação: 2014
• Outros Autores: Vezzani, Camila Saran, Borges, Alexandre Walmott
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista do Direito Público
• Texto Completo: https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/18138
• topic: Political Sanctions; Extrajudicial Protest; Certificates of Active Debt; Superior Court of Justice; Sanções Políticas; Protesto Extrajudicial; Certidão de Dívida Ativa; Superior Tribunal de Justiça

The high tax burden in the country makes the Treasury look for ways to satisfy their tax credits, which means they are justified by public entities through the discourse on efficiency and speed, since charging through the Judiciary would be too long and bring a few results. In these circumstances, the extrajudicial protest of Certificates of Active Debt emerges as a possible alternative to this scenario. However, the tax administrative activity should not be carried out against the law or the Federal Constitution, as well to the detriment of the rights and fundamental guarantees of taxpayers. One of the fundamental guarantees of taxpayers is the seal of the use of political sanctions on tax matters, or prohibit the use of indirect means for the collection of taxes, racing to the Judiciary annul the acts practiced by the government in this regard. Thus, this article aims to examine whether the extrajudicial protest of Certificates of Active Debt constitutes a violation of the prohibition of the use of political sanctions on tax matters, and such review shall be made in the light of the jurisprudence of the Superior Court, that is the judicial body responsible by standardizing the law, making its decisions be considered of fundamental importance because it will certainly influence all judicial activity. Therefore, this article was developed resorting to the legislative analysis, discussion and bibliographic collection of precedents by the Superior Court of Justice website about problems relating to extrajudicial protest Certificates of Outstanding Debt.