Medida cautelar fiscal

Abstract

We present brief evolution of the democratic state of law and the role expected of the judiciary, as its guarantor of fundamental rights and constitutional norms, the process for bringing the discussion of political issues that involve the effective control of the judges of the discretion management. This paradigm shift also has its reflections in the process of tax collection, which is a guarantee receipt of government funding, required not only to maintain the healthiness of the revenue collection system, but also contribute to legal certainty, while maintaining the balance of society. The judge post-liberal state can not remain a mere spectator in the process of implementation, being responsible for the mission to seek all means and techniques necessary for the delivery of adjudication that is sought. He introduced the idea of administrativização implementation process and its viability in addition to the possible violation of due process, since it would no longer be an impartial body to conduct the due execution and the provision of broad access to court, taxpayers would still get the courts to resolve doubts about enforcement orders made, generating double work. It was shown that is deficient by the Treasury in the outfit implementing body and the risk this poses to any administrativização. He has performed brief history of process and interim precautionary medical supervisor. The emergence of the institute by Law no. 8397/92 brought much criticism and doubt about their use, utility and constitutionality, which has not yet been declared, but has been little used by the collecting agency. Tried to systematize a script on the tax measure, from the analysis of the action until the delivery of the sentence. Presented major discussions about their requirements, granting an injunction, procedure and effects of the sentence.