Suspensão do crédito tributário através de medidas liminares

Abstract

The injunctions are urgent provisionses too used in forensic practice and often in favor of companies. In modern times, in which the Constitution guarantees citizens a truly effective process and its results and reasonable length (sections XXXV and LXXVIII, art. 5., Const.) Injunctions measures are quite useful and a lot of time, absolutely necessary. In tax law, these injunctions are too managed to defend the taxpayer. There is a strong point of encounter between the procedural law and the tax law: the suspension of the tax credit. Our legal system provides various kinds of injunctions. You must know that all these injunctions meet the purposes of tax law. It will also be important to identify what happens when these injunctions are repealed, something that could lead the taxpayer, in many cases, the situation tions of difficulty. This paper will seek to resolve practical and relevant issues envol-seeing injunctions pugnadas in the tax credit suspension order.