Execuções fiscais indevidas e o dano ao erário em Governador Valadares

Abstract

This paper seeks to clarify points about improper tax foreclosures, emphasizing the damage to the purse. Given that the tax enforcement is a mechanism used by the Public Treasury to receive the due credit, that after exhausting the other ways to discharge there is the registration of Active Debt and thus begins the enforcement process. Nevertheless, a significant number of executions are considered improper, either by mistake in indicating the passive pole or even indicating an improper credit. Therefore, this generates expenses for both the Court of Justice and Finance, besides the fact that it promotes the delay in the performance of the benefit, and the number of actions for moral damages, due to the unequivocal judgment of executions grows exponentially, this all generates damage to the purse. Therefore, the analysis of concrete cases, mainly through jurisprudence, is necessary to have a dimension of the impact that is caused by improper executions.