A legitimidade da extinção de execuções fiscais municipais de baixo valor.

Abstract

Tax enforcement actions represent a huge number of cases in the judicial sphere, with few results in terms of credit recovery, and a high rate of congestion in the Judiciary. Currently, the Supreme Federal Court (STF) has positioned itself in favor of the extinction of low-value enforcement actions, and consequently the Public Treasury must adopt faster means of collecting taxes. This paper aims to analyze the legitimacy of low-value tax enforcement actions in light of constitutional principles, especially in relation to the reality of municipalities. Therefore, a bibliographical research was carried out, analyzing the administrative acts surrounding the subject. It was observed that the Public Treasury should not necessarily file a tax enforcement action only to the detriment of the tax prescription, but rather collect it more quickly in the Administrative sphere. Given the excess of demands of this nature and the minimal result they generate, in addition to theposition of the STF, it is concluded that the Administration has the duty to carry out collections through administrative means and that this must be a measure that is imposed as a prerequisite for the filing of tax executions.