Fiança bancária como causa suspensiva da exigibilidade do crédito tributário

Abstract

The purpose of this study is to address the suspensive causes of the tax credit demand, as listed in article 151 of the National Tax Code, as well as to analyze the possibility of the bank guarantee being used as a suspensive cause of the tax claimability in actions proposed by the taxpayer. The Law on Tax Enforcement in Article 9 expressly allows the taxpayer to offer bank guarantees in order to guarantee execution. The new Code of Civil Procedure included this institute, expressly and exhaustively, as a guarantee equivalent to money for purposes of replacement of attachment and guarantee of executions, provided that the value of the guarantee provided is greater than 30% of the value executed. This institute is increasingly used, mainly by companies, in tax enforcement actions, as a guarantee of the judgment, since it is a solid guarantee provided by banking institutions accepted by the Public Treasury. It occurs that because there is no express provision in the National Tax Code, this guarantee of judgment does not have the power to suspend the enforceability of the tax credit, as justified by the Superior Court of Appeal Special Appeal. This paper seeks to demonstrate the possibility of using the bank guarantee as a suspensive cause of the tax credit demandability