A execução fiscal face à nova execução civil: lei nº 11.382/2006: aspectos relevantes

Abstract

This study addresses some important considerations since the tax lien as relevant aspects that the reform of the Code of Civil Procedure Brazilian novel brought to execution. Focusing on the objectives, mechanisms, and the great advances brought by the new law. The Code of Civil Procedure has experienced successive waves of renewals to achieve the desirability of speedy and effective adjudication. With the publication of the new Law n.º 11382 of 6 December 2006, major changes could be seen in the process of civil enforcement. And considering that the civil enforcement is applied to the alternative tax lien, which must be observed novel of the innovations brought about by legislation shall be applied for tax executives. It becomes necessary to demarcate the boundaries of this application. With in-depth study of the main aspects, we can determine to what extent these changes and innovations introduced in the Code of Civil Procedure, be able to ensure greater effectiveness, speed and efficiency in Brazilian tax. They clarified at the outset that this paper does not seek to exhaust all the transformations in the civilian executive, but only, to examine some aspects in comparison with the discipline of Tax Enforcement. And from this examination, to establish in what respect the recent changes affect the debt plays an active move by the National Treasury on the issues between the incidence of special law enforcement and civil enforcement of the subsidiary.