A compensação tributária de precatórios: análise do regime jurídico sob o enfoque do artigo 3°, do Código Tributário Nacional e a Emenda Constitucional n° 62/2009

Abstract

This text deals with special judicial orders and its tax clearing. It was taken in perspective the whole Tax Law study lines: tax concept, generical tax clearing and, finally, the issue "Special Judicial Orders Constitutional framework and its limitations". It also analyzes the important roe recently perfomed by those special judicial orders in the public debt scenario and the consequences as a tax payment bias, for both original creditor and third party. The main intended result was to create a triple parallel between Special Judicial order, Money and Taxes concepts to allow the judicial extinction of Tax duties with this non-complied payment order by the Public Entity.