Português ACTS OF PATRIMONIAL CONSTRAINT BY THE TRESURY AT EXECUTABLE TAX DEBT COLLECTION: THE CONTROVERSY ABOUT “AVERBAÇÃO PRÉ-EXECUTÓRIA"

Português

Abstract

It seeks to analyze the constitutionality of the “averbação pré-executória”, measure that pursues to reduce ineffectiveness of the tax enforcement procedure by providing publicity for the overdue federal liabilities certificates to guarantee the existence of debtor’s property when judicially pursued. In order to analyze its compatibility with the Brazilian legal system, though, it is crucial to face the arguments that defends its inadequacy with Brazilian Constitution. So, it will be explained the context in which the “averbação pré-executória” was created, the tax collection structure, the administrative procedure that can originate it and the criticism about it, concluding about its constitutionality.