A técnica processual da execução fiscal e o devido processo legal

Abstract

By the exposition, the idea is critically examine the procedural technique of tax enforcement in Brazil, using as the methodological parameter the principle of due process of law, fundamental element of contemporary procedural science, whose characteristics must be present in the dynamics of the chain of acts designed to adequately deliver the goods of life to the rightful owner. In the context, means first of all, to justify the need for a differentiated instrument aimed to serve not only the features of the object, but mainly the contingency of ontologically different procedural parts, showing attributes that should be reflected in the process. Whether the result is the breach of procedural equality, the goal is to demonstrate that the technique discrímen point is not coupled with the public interest related to a democratic State of right and, on that basis, even with an analytical understanding of the various devices of Law nº 6.830/80, remain inconsistencies that move away the method of due process of law. Assuming that the guarantee of due process have a distinct profile in the executive techniques in the treatment of tax enforcement, comes as question the balance between tax collection and claim respect for the procedural guarantees of the taxpayer. In this sense, identify the jurisprudence treatment to technique constitutes a valuable material to justify the thesis defended and, as a consequence, draw attention, given the number of deficiencies and system gaps, to the need for legislative drafting of a new legal instrument for tax enforcement.