A pandemia do covid-19 e sua influência na relativização da garantia do Juízo nos embargos á execução fiscal.

Abstract

The theme conflict of this study occurs due to the applicability of the provision in art. 914 of the CPC and art. 16, Paragraph 1 of the Tax Enforcement Law, since the first, general and subsequent law, applicable to civil executions in general, dispenses with the need to guarantee the judgment as a condition for admissibility of embargoes, and the second, law special and former, requires warranty. Through the changes introduced in the CPC, introduced by Law 11.382 / 06, applied in a subsidiary way to the Tax Enforcement Law, the first manifestations in favor of relativizing the guarantee of the judgment in the embargoes on tax enforcement broke out. This study aims to deepen the discussion regarding the relativization of the guarantee of the judgment in the context of embargoes to tax enforcement, in view of this divergence in the procedural field, added to the current economic, social and legal situation, resulting from the New Coronavirus pandemic (COVID 19), a factor responsible for the increase of individuals in a condition of financial under-sufficiency, which prevents the guarantee from being enforced. Faced with an unexpected context that produces overwhelming consequences, the State has a constitutional duty to relativize the procedural requirements in the tax field, in view of the financial deficit resulting from this anomalous moment and the very speed of tax collection. The applied methodology was done by means of deduction and exploratory in order to standardize the understanding of the need to relativize the guarantee of the judgment in the context of embargoes to tax enforcement. The Provisional Law and some judgments support the thesis exposed, among them, the STJ's understanding, on 05/28/2019, that unanimously, the First Panel of that Court followed the vote of the Rapporteur Minister Gurgel de Faria, in favor of the guarantee waiver from the judgment on embargoes to tax enforcement, when proven, the debtor's under-sufficiency prevents him from providing equity capable of meeting this requirement. In the end, it is concluded that it is essential and urgent to put the Tax Execution Law into constitutionality, abolishing this requirement, at least exceptionally.