A cobrança da dívida ativa da união com a edição da lei nº 13.606/2018 e da portaria nº 33/2018 da PGFN: as novas possibilidades trazidas para a administração tributária e as limitações ao poder de tributar estatal

Abstract

Law 13.606/2018, which included articles 20-B, 20-C, 20-D and 20-E of Law 10.522/2002, regulated by Ordinance n. 33/2018 of the PGFN, brought innovations in the collection of federal tax credits, exposed and analyzed in this work, using as hypothetical deductive method, with bibliographical and jurisprudential research. This inovations have made possible to offer antecipated guarantee in fiscal execution, the option of reviewing tributary credit included in active debt before any judicial discussion, to judge each execution selectively, and further, the pre-executory annotation on the assets of the taxpayer or its co-responsible. Furthermore, the motivations which lead to the edition of such regulamentary inovations related to taxes credits were also considered, observing the way this charge used to be made and its efectiveness. These outlined inovations were presented and confronted with the limitatory principles of the state power to tax alongside the constitucional principles related to the process which ensure the efectiveness of the limitations mentioned above, due to the major repercussion on judicial affairs, leading even to seven Direct Unconstitucionality Actions until this moment. This scenary leads us to conclude that, even though necessary, no change was made in the way the charge of tributary credit must be applied without observation to what has been already assured to the taxpayer by the legal system.