A prescrição do redirecionamento da ação de execução fiscal e as teorias sobre seu marco inicial

Abstract

The purpose of this paper is to discuss and describe the main theories about the prescription of the redirection of fiscal execution to members, in terms of doctrine and jurisprudence of the country, in order to determine its initial term and framework. Thus, the three most commonly discussed theories are dealt with and how the jurisprudence has adopted each one, as well as a deeper analysis of the arguments that underlie each of these theories and the problems and contradictions present in each of them. Finally, there is a presentation of a new proposal that considers the problems demonstrated in the three theories previously discussed and is closer to the principles of legal certainty and procedural good faith. As for the methodology, this article was not based only on doctrinal and jurisprudential reproduction, but also on an analytical approach regarding the prescription of the redirection of the actions of fiscal execution and its initial framework.