Da imparcialidade do órgão executor na execução fiscal administrativa: um olhar a partir do Projeto de Lei n° 4.257/2019 e do direito português

Abstract

The present study discusses the theme of impartiality as a regent norm of public acting, specifically in the context of extrajudicial tax enforcement and its corresponding executing body. Pursuing this, and considering that the Brazilian legal framework does not have this executing model, it starts from the analysis centred in Bill n° 4.257/19, informed by the discussions on the procedure previously stipulated in Decree-Law n° 70/66 and the wellestablished nuances of Portuguese coercive levy. As research methodology, bibliographical review and legislative analysis were employed, seeking to juxtapose the existing productions related to the principle of impartiality with the definitions ascribed to administrative tax enforcement, both in the yet-to-be-adopted Brazilian model and in the settled Portuguese model. The aim is to ascertain the feasibility of implementing the propose Bill, from the perspective of safeguarding the impartiality of the appointed agent. As a denouement, recommendations are put forth to enrich the ongoing debate about the theme and to develop the legislative proposal in question, given its immediate and mediate implications to the legal order.