Procedimento geral da execução fiscal e o novo CPC 2015

Abstract

In this work, we will have as main objective the study of the tax enforcement procedure as well as the use of the new CPC 2015 within this procedure. Begin treating about the characteristics of the tax foreclosure and demonstrating his main point, that is, the existence of a document named active debt certificate (CDA), since it is this document which will give strength to the credit of the State can be executed through tax foreclosure. Further, we will deal with the subject and the object of the tax Executive, so that we can organize the structure of the relationship that there will be procedural. Still at work, we will study the competence of tax enforcement, bringing some questions on the subject, which we understand interesting for the composition of this work. Passing it on, we will look at how unfolds a tax execution procedure, since your begining until his sentence, so we will look at some important points such as the shapes of the run and the requirements for each of the methods of Defense, and to finish this work we will treat about the prescription. In the prescription's chapter we will bring the two existing forms of it in this execution mode and finish explaining about the deadline of each of them. So, we bring a work that will seek to show the general part of the tax enforcement procedure addressing together the points relevant to theme, treated in the CPC 2015