Análise da in(constitucionalidade do § 3°, inciso II do artigo 20-B da Lei n° 10.522/2002.

Abstract

This present work discuss about the pre-executory endorsement, institute created recently by the Law n° 13.606/2018 that altered the Law n° 10.522/2002, adding the articles, 20-B, 20-C and 20-E which that, in the article 20-B predict that after the active debt inscription, the taxpayer will be noticed to pay the debt in until 5 days, if that's not happened, the Procuradoria da Fazenda Nacional, responsible organ to collect the active debts of União, could endorse the Certidão de Dívida Ativa in organs of properties and rights, making them indispensable. It is an unjudicialization species of tax collection, the extrajudicial way of tax collection to avoid fraud in the execution, which, will be viewed, the tax foreclosures have high levels of inefficiency. In this way, this present work has the objective to analyze about constitutionality of the institute However, some entities already proposed an ADI against this theme. Therefore, this present task has the goal to analyze the unconstitutionality of this institute. For this, the approach method utilized was inductive, going from a private situation for a generic one, and the form of research used is the qualitative. Field research was used as a research technique, as well as bibliographical and virtual research. To understand this theme and conclude to constitutionality or unconstitutionality of this institute, were worked the procedural constitutional principles that could be applied to tributary process, as well as the need to study about tributary credit, the administrative tax process, the execution tax process, analyzing data that demonstrate his inefficiency and the frauds that occurs. As a result of the research, it was concluded by the constitutionality of the analyzed article because there is no offense to constitutional principles, nor is it a disproportionate act to be practiced by PGFN.