Coexistencia da ação anulatoria com a execução fiscal: considerando a competência, litispêndencia, conexão, continência e prejudicialidade à luz da lei 13.105/2015 – novo código de processo civil

Abstract

The present study aims at analyzing several hypothesis of coexistence of Tax Credit Annulment Actions along with Tax Execution – accompanied or not of motions to stay tax enforcement – and the possible solutions for dilemmas resulting from such coexistence developed by the doctrine and the jurisprudence. The analyzes takes into account several ground truths – value of cause and absolute competency of "Juizados Especiais", precedence of Annulment Actions or Tax Execution, existence or not of full deposit in Annulment Actions, or of attachment on assets given as security for motions to stay tax enforcement, existence of specialized court jurisdiction for Tax Execution or only regular courts, among other conditions, in an effort to identify, in each case, adequate conditions for regular proceedings of lawsuits, assuring legal security, considering the basic concepts of competence, lis pendence, connection and continence, sustaining, moreover, a preliminary analyses of the consequences derived from the enactment of the new Code of Civil Procedure, specially the changes relative to the extent of the effects of connection in establishment of the competence