A Lei de Execução Fiscal face às alterações feitas pelas Leis n.º 11.232/05 e n.º 11.382/06 no Código de Processo Civil

Abstract

This paperwork analyses the discussions about the possibilities of the subsidiary application of the Brazilian Civil Procedures Code on the Tax Execution Act. The subject in matter was focused from the years 2005 to 2006, when the Brazilian Civil Procedures Code had important amendments with the approval of the 11232/05 Act, in force since June 2006, and the 11382/06 Act, in force since January 2007. The goal of the creation of these Acts was to become more well-known and effective the relief, and the procedure institute that suffered the more important modifications was the execution procedure. So it’s important to discourse about the applications possibilities of these modifications in the executive tax system. On these considerations, this work will especially treat six subjects among the Tax Execution matter: its beginning, the guarantee of the Court decisions, the expropriation step, the tax execution extinction, the objection to the tax execution, and, by the end, the guarantee of the enforcement of the Court decisions on the application of the Brazilian Civil Procedures Code amended by 11232/05 Act and 11382/06 Act to execution procedur