Resolution No. 547 of February 22, 2024 of the National Council of Justice: analysis of the impacts on small-value tax executions on Municipalities
Resolution No. 547 of February 22, 2024 of the National Council of Justice: analysis of the impacts on small-value tax executions on Municipalities
DOI:
https://doi.org/10.51473/rcmos.v1i2.2025.1352Keywords:
Tax Enforcement. Small Value. Termination due to lack of procedural interest. Financial impact on municipalities.Abstract
Resolution 547 of the National Council of Justice (CNJ), which establishes rules for the termination and prohibition of the filing of tax executions considered to be of small value, has been the target of criticism due to its impact on the collection of outstanding debts of Brazilian municipalities, which, in large part, can be considered small value, according to the Resolution.
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1. Tema 1184, STF e Resolução do CNJ: Uma breve análise do panorama das execuções fiscais. Disponível em HTTPS://WWW.JUSBRASIL.COM.BR/ARTIGOS/TEMA-1184-STF-E-RESOLUCAO-DO-CNJ-UMA-BREVE-ANALISE-DO-PANORAMA-DAS-EXECUCOES-FISCAIS/2174866403, acesso em 26/06/2024.
2. CNJ. Resolução 547/2024. Extinção (em massa) de Execuções Fiscais de “Pequeno Valor”? Disponível em https://www.linkedin.com/posts/ricardo-almeida-ribeiro-da-silva-b17b307_dividaativa-judiciario-cnj-activity-7171131838692802560-jBRJ?utm_source=share&utm_medium=member_ios, acesso em 26/06/2024.
3. Resolução 547/24 do CNJ inova a LEF. Disponível em HTTPS://WWW.MIGALHAS.COM.BR/DEPESO/405021/RESOLUCAO-547-24-DO-CNJ-INOVA-A-LEF, acesso em 20/06/2024.
4. FNP propõe ao CNJ aprimoramento de execuções fiscais. Disponível em https://fnp.org.br/noticias/item/3253-fnp-propoe-ao-cnj-aprimoramento-de-execucoes-fiscais, acesso em 21/6/2024.
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Copyright (c) 2025 Vinicius Lima Duarte (Autor)
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