Embargos à execução fiscal: necessidade da garantia do juízo: - não infringência ao princípio da inafastabilidade da jurisdição

Abstract

A tax foreclosure process is the skillful procedural instrument to the State recovers their debts. It is grounded in an enforcement title that have the presumption of certitude, liquidity and enforceability, it being understood that for the contributor oppose against tax foreclosure process, through stay of tax foreclosure process, must fulfill certain requirements, including the guarantee of the debt. Occurs that in the forensic practice, we found various manifestations in the sense that the guarantee offends the principle of access to jurisdiction. Through systematic analysis of science of law, putting the norms in coordination and subordination with each other, we find the non-infringement of the principle of access to jurisdiction, for the need of guarantee to oppose the stay of tax foreclosure process.