Prescrição intercorrente na execução fiscal: aspectos teóricos e práticos

• Autor(a) principal: Barroso, Isabele Torres
• Data de Publicação: 2021
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/59093
• topic: Execução Fiscal; Prescrição Intercorrente; Fazenda Pública; Estado do Ceará

In the light of the Law n° 6.830, the proposed executive procedure is ruled by the Public Treasury, against a debtor of a credit of tributary nature or not. In this aspect it is imperative that the tax authorities be sufficiently diligent with the objective of avoiding, at all costs, the intercurrent prescription. It comes up, yet, some questionings around the instiute, for it's constitutionality considering the article 146 of the Federal Constitution, as well it's applicability in observation of the REsp n° 1.340.553/RS. Another point that deserves emphasis is the relation between the intercurrent prescription and the congestion of the Judiciary Branchh faced over the years. Therefore, it was proposed doing a bibliography research of the main concepts adressed in the research through books and the estabilished case law and the documental analysis of the pertinent legislation about the theme allied to the examination of reports from the Attorney's office of the State of Ceará, also observing the changes that the Judiciary and Public Administration have been implementing in recent years.