A boa-fé do terceiro adquirente de bens sem registro da penhora em execuções fiscais e a aplicabilidade da súmula 375 do STJ

Abstract

The Objective Good Faith Principle is extremely important to Brazil's legal system, for it predicts that parties must act according to standards of conduct when celebrating a transaction, guided by fairness and honesty. Intending to preserve the right of a party who acted endowed with good faith, Brazil's Superior Court issued Precedent 375 in 2009, assuming the Good Faith of a purchaser of goods that turned out pledged in an Execution Process, as long as it has no pledge annotation in an appropriate registry office. Nonetheless, the execution creditor must prove the Bad Faith or the consilium fraudis between the acquirer and the executed. Thus, Brazil's Supreme Court started to apply this Precedent in tax execution processes, forming a consolidated jurisprudence in this regard. However, in a recent trial, this Court has revised its position, deciding for the inapplicability of this Precedent to tax executions. Therefore, this study firstly aims to present the origin of the Good Faith Principle, and its relevance to the national legal system. After it analyzes some of the Supreme Court jurisprudences and decisions that formed a legal basis for such precedent, and trials in which its application occurred in tax execution process. Finally, arguments that justify the application of this precedent to tax executions were exposed.