A Lei de Execução Fiscal: uma análise prática de sua efetividade na cidade de Sousa/PB.

Abstract

Thematic the proposal objective to show a practical analysis of the Law of Tax foreclosure, where the rite is known legal, regulated for law N. 6,830/80, since the registration of the debit, due to payment, until the executive proceeding, lived in the fights judicial. The scientific research is based of the competent doctrine, consults to the jurisprudence and, mainly the native legislation to confer legal credibility to it, associated the constant deriving update of the Internet, as well as of the research in forum local and the state office of the attorney general. Of this form, the research approaches since the origin in our legal system, as well as the occured changes throughout the time, to the innovations constitutional and the important alterations in the CPC. It is distinguished, still, the had administrative procedure of constitution of the debits, as well as the legal prerogatives that the cited pertinent statute determines, passing of this phase until the effective forced execution, in the judicial way, consolidating in this way the objective biggest of the Law of Tax foreclosure. It is evidenced, through the research that the famous difficulties of the public beings in a general way, in obtaining to execute the diverse public debtors to the state treasury, for lack exactly of good to guarantee the due payment. Becoming in this manner, a serious and serious problem.