Post by account_disabled on Mar 12, 2024 6:36:38 GMT 2
Tax executions are governed by Law No. called the Tax Execution Law LEF which provides for the judicial collection of active debt from the Public Treasury. From this perspective a specific rite states that any amount whose collection is attributed by law to the Union its states the Federal District the municipalities and their respective authorities will be considered as an active debt of the Public Department with the judiciary being competent to process and judge the demands in the form of tax foreclosures.
Along this path it is necessary to recognize that this type of action represents a large portion of the processes currently being processed in the national Judiciary. According to the report Phone Number Data Justice in numbers for base year prepared by the National Council of Justice CNJ tax executions represent approximately of the total number of pending cases and of the executions pending in the Power Judiciary with a congestion rate of . This means that for every tax enforcement processes that were processed in only were dismissed.
Furthermore while tax foreclosures have a high rate of congestion in the Judiciary the number of lawsuits filed grows exponentially reaching around . million pending tax foreclosures of which the State Court concentrates of the cases the Federal Justice accounts for Labor for . and Electoral Justice for just ..
At this point especially considering the high rate of “judicial congestion” it is possible to discuss the current effectiveness of tax executions in the country and consequently the institutes provided for in the legislation that end up directly or indirectly contributing to these indexes among which we now deal with the prescription verified during the course of execution the so-called intercurrent prescription.
In summary even though the numbers presented show a collection of more than R billion to the public coffers in with this form of collection alone the th edition of the Diagnosis of Judicial Tax Litigation released by the CNJ in reminds us considering as a parameter all the causes listed by the National Treasury Attorney General's Office PGFN in the period between and August to a number considered insufficient of procedural terminations due to effective payment.
Along this path it is necessary to recognize that this type of action represents a large portion of the processes currently being processed in the national Judiciary. According to the report Phone Number Data Justice in numbers for base year prepared by the National Council of Justice CNJ tax executions represent approximately of the total number of pending cases and of the executions pending in the Power Judiciary with a congestion rate of . This means that for every tax enforcement processes that were processed in only were dismissed.
Furthermore while tax foreclosures have a high rate of congestion in the Judiciary the number of lawsuits filed grows exponentially reaching around . million pending tax foreclosures of which the State Court concentrates of the cases the Federal Justice accounts for Labor for . and Electoral Justice for just ..
At this point especially considering the high rate of “judicial congestion” it is possible to discuss the current effectiveness of tax executions in the country and consequently the institutes provided for in the legislation that end up directly or indirectly contributing to these indexes among which we now deal with the prescription verified during the course of execution the so-called intercurrent prescription.
In summary even though the numbers presented show a collection of more than R billion to the public coffers in with this form of collection alone the th edition of the Diagnosis of Judicial Tax Litigation released by the CNJ in reminds us considering as a parameter all the causes listed by the National Treasury Attorney General's Office PGFN in the period between and August to a number considered insufficient of procedural terminations due to effective payment.