Execução fiscal no âmbito federal: problemas e possíveis alternativas para cobrança dos créditos

Abstract

Tax execution is the means used by the public finance for the satisfaction of overdue and undebted credits both by individuals and by legal entities after the proper formation of the Certificate of active debt by the creditor entity or body. This institute is based on Law No. 6.830 / 80 - Tax Enforcement Law, with the subsidiary application of Law 13.105 / 2015, Code of Civil Procedure. These standards bring in your body the means of collection that can be used; The order of preference of the assets seized - if necessary - in addition to the procedure to be followed for due process in order for the subsequent discharge of the debt. In order to better understand the theme, it is necessary that, in addition to the understanding of the current legislation, an analysis of the history of the executive process is made from Decree-Law 960/38. After analyzing the fundamental concepts, the history of the execution and the means to obtain the satisfaction of the credits by the federal public farm, it is possible to perceive numerous problems in the course of such process, leading to a true inefficacy of the same, however, in this context several projects Have been appearing in the National Congress to try to change this reality. Such projects are still under discussion and bring several problems to the process, as well as constitutional defects, leading to the understanding that such a resounding reform will take considerable time to materialize. But some measures can change that context of inefficiency a bit and give speed to the process.