Negócios jurídicos processuais em matéria tributária: análise de sua aplicação na cobrança judicial da dívida ativa da união

Abstract

This study analyzes the application and use of the general clause of procedural negotiation, as provided for under Article 190 of the Code of Civil Procedure, in tax matters, specifically in the judicial collection of the Union’s tax debt. The execution of procedural legal transactions by the parties came to be expressly provided for under Article 190 of the Code of Civil Procedure. Tax credit has traditionally been associated with the supremacy of the public interest and the dogma of its unavailability. The purpose of this study is to analyze the application and use of procedural legal transactions in proceedings involving the collection of the Union’s tax debt. The methodology adopted is both qualitative and quantitative. A qualitative bibliographical review is conducted regarding the concept of procedural legal transactions, the principles underlying them, their limits, and the mechanisms for controlling such agreements. Subsequently, a bibliographical review is also carried out concerning the concept of tax law, the distinction between original and derived public revenues, taxation and tax credit, and the distinction between non-disposable rights and rights that allow for settlement. Finally, a quantitative analysis is conducted by examining the number of Procedural Negotiation Agreements executed between 2019 and 2025, based on data collected from the official website of the PGFN. The study concludes that procedural legal transactions may be applied in proceedings involving the collection of the Union’s tax debt; however, despite this, they remain a scarcely used instrument.