Recuperação do crédito tributário em juízo: uma análise acerca do negócio jurídico processual

Abstract

This course conclusion work aims to analyze the procedural legal business in tax matters, as a form of credit recovery in court, based on article 190 of the 2015 Code of Civil Procedure, having as a parameter the overwhelming of the Judiciary, especially in tax demands, in particular, tax enforcement, in view of the slowness and because they find in the system, what demonstrates the need for reform or seeking more adequate means of conflict resolution, is the case of the procedural legal business. Therefore, the main objective is to analyze and examine this institute as a faster and more appropriate modality to try to solve the congestion rate of the Judiciary, within the scope of the National Treasury. The study was performed based on bibliographic analysis, in order to understand, where and what the problem is and later to justify the adequacy of new modalities through doctrinal theories, in addition to the basis arrenged in scientific articles, magazine articles and academic productions; as well as through document analysis, in bills, PGFN ordinances, norms, laws, resolutions, at the national and state level, precedents and summaries of the higher courts. Through this research, we will stipulate which instruments and modalities are available in the Legal System, in order to remedy the problems faced by the state machine, precisely, which are the most appropriate consensual methods, being these in the tax scenario, new way to resolve the existing disputes between the Authorities and Taxpayers. From this, therefore, it achieved the need for change, the effectiveness of these appropriate means, which results in a new social and legal posture, to ensure faster results and in the reduction of litigation in tax demands.