A tutela provisória no direito processual tributário

Abstract

Study of the interim protection in the tax procedure law. The work approaches the subject's autonomy and the constitutional model of the Tax Procedure Law. It gives an overview about the main aspects of the interim protection according to the Civil Procedure Code, then it touches on the specifities of the Tax Procedure Law. The suspensive condition for the tax credit requirement, the precautionary for the anticipation of the guarantee of tax execution, the precautionary of injunction of protest, the precautionary tax measure provided in the Law number 8.397/92, the suspensive effect on the tax execution's bans, the equivalence of the money to the bank guarantee and to the guarantee insurance, the administrative resources without suspensive effect, all of those themes has close relation with the interim protection, on the terms of the Civil Procedure Code, are the big news about the matter. The possibility to apply the new procedural institution to the Tax Procedure Law is the object of attention and detailed emphasis. The work also discuss the Superior Court of Justice, the court responsible for interpret the federal law in the last instance - Civil Procedure Code, National Tax Code and sparce laws - and, in addition, to pacify the jurisprudence of the local courts