FERNANDES, D. S.; FERNANDES, Dinácio de Sousa.
Resumo:
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.
