A Tax Enforcement: Detailed Analysis of the Active Debt Collection Procedure
A Tax Enforcement: Detailed Analysis of the Active Debt Collection Procedure
DOI:
https://doi.org/10.51473/rcmos.v1i2.2025.1345Keywords:
Tax Enforcement. Procedure. Main incidents.Abstract
Tax Enforcement is the main legal instrument of the Public Treasury for the judicial collection of Outstanding Debt. It is a specialized and swift enforcement procedure, vital for state financing and the implementation of public policies. Unlike declaratory proceedings, it is based on a liquid, certain, and enforceable credit, embodied in the Certificate of Outstanding Debt (CDA). The procedure is governed by Law No. 6.830/80 (LEF), a microsystem procedurally complemented by the Code of Civil Procedure (CPC). Its purpose is the compulsory satisfaction of unfulfilled obligations through the expropriation of the debtor’s assets. The parties involved are the Public Treasury (claimant) and the debtor/responsible party (defendant). The relevance of this mechanism is undeniable for the economic order and taxpayers’ assets, being a pillar of the State’s financial sustainability. However, the pursuit of effectiveness must always harmonize with the constitutional principles of due process of law, adversarial proceedings, broad defense, and least onerous execution, ensuring a fair and lawful collection.
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References
ALEXANDRE, Ricardo. Direito tributário esquematizado. 10. ed. rev., atual. e ampl. Rio de Janeiro: Forense; São Paulo: Método, 2016.
PAULSEN, Leandro. Curso de direito tributário completo. 9. ed. rev. e atual. São Paulo: Saraiva Jur, 2018.
SABBAG, Eduardo. Manual de direito tributário. São Paulo: Saraiva Jur, 2024.
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Copyright (c) 2025 Vinicius Lima Duarte (Autor)
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