A defesa do executado no processo de execução fiscal

Abstract

This monograph has as objective the study of the tax enforcement process, focusing on the defense of the defendant. The introduction presents the theme that will be object of study and discusses the reasons why it is necessary to examine the matter, and how the work was done. The first chapter deals with the general tax foreclosure process itself and its particularities, by the analysis of Law No. 6830 of September 22, 1980 and its application in conjunction with other provisions of procedural and tax law, as current legal understanding and doctrine. The second chapter discusses the defenses of the defendant in the tax enforcement process, emphasizing on stays of execution and pre-execution exception, with brief remarks about annulment action and declaratory action. The conclusion summarizes the results of this work by identifying key features of each institute and commenting on the principles of the contradictory and full defense in the tax enforcement process. The deductive method of approach to the gathering and processing of the data was used and the comparative and monographic methods of procedure were used for the execution of the work.