Análise teórica e jurisprudencial acerca da aplicabilidade dos dispositivos legais da certidão de dívida ativa.

Abstract

This monograph work is subject to theoretical analysis and case law about the legal requirements of Outstanding Debt Certificate, precisely in order to check the treatment determined by doctrine and jurisprudence regarding the applicability of those in the Tax Foreclosure process. The study is justified because of the need not only legal but also social, to impose limits on the fiscal power of the state in order to protect the citizen, and at the same time, find out about the importance of establishing clear rules for the satisfaction is reached in the collection of the tax credit. For this, we used the method of deductive hypothetical research and the technique of the literature review, obtaining partial results, when one observes that the tax legislation perfect well-designed structure linked to legal, doctrinal and legal force, active and effective parameters relative to Tax Administration.