A técnica processual da execução fiscal e o devido processo legal

Detalhes bibliográficos
Ano de defesa: 2015
Autor(a) principal: Martins, Julio Lima Souza
Orientador(a): Não Informado pela instituição
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Universidade Federal do Espírito Santo
BR
Mestrado em Direito Processual
Centro de Ciências Jurídicas e Econômicas
UFES
Programa de Pós-Graduação em Direito Processual
Programa de Pós-Graduação: Não Informado pela instituição
Departamento: Não Informado pela instituição
País: Não Informado pela instituição
Palavras-chave em Português:
340
Link de acesso: http://repositorio.ufes.br/handle/10/8860
Resumo: By the exposition, the idea is critically examine the procedural technique of tax enforcement in Brazil, using as the methodological parameter the principle of due process of law, fundamental element of contemporary procedural science, whose characteristics must be present in the dynamics of the chain of acts designed to adequately deliver the goods of life to the rightful owner. In the context, means first of all, to justify the need for a differentiated instrument aimed to serve not only the features of the object, but mainly the contingency of ontologically different procedural parts, showing attributes that should be reflected in the process. Whether the result is the breach of procedural equality, the goal is to demonstrate that the technique discrímen point is not coupled with the public interest related to a democratic State of right and, on that basis, even with an analytical understanding of the various devices of Law nº 6.830/80, remain inconsistencies that move away the method of due process of law. Assuming that the guarantee of due process have a distinct profile in the executive techniques in the treatment of tax enforcement, comes as question the balance between tax collection and claim respect for the procedural guarantees of the taxpayer. In this sense, identify the jurisprudence treatment to technique constitutes a valuable material to justify the thesis defended and, as a consequence, draw attention, given the number of deficiencies and system gaps, to the need for legislative drafting of a new legal instrument for tax enforcement.