29 / 286
R. EMERJ, Rio de Janeiro, v. 18, n. 68, p. 28 - 59, mar. - mai. 2015
29
current law is dated from of the year 1980, when the technicist appro-
ach organized the issues; thus, the procedural collection of taxes is not
considered an adversarial procedure, and it follows an excessive formal
procedural. The same idea that treats this process as a legal relationship
under public law provides an outstanding question about the incidence
of the new article 40 of tax collection: this law is illustrated by the para-
digm that organizes the process as an adversarial procedure, meanwhile
another profile understands the origin of this same law. The origin of tax
enforcement reports to the technicist, however, their reforms, including
reforms of the Civil Procedural Code, uses a different conception of civil
procedure racionality. The definition of the legal nature of the tax lien
equips the worker to manage the recent reforms of civil procedure.
Sumário:
Introdução 1. O formalismo excessivo da execução fiscal e
as recentes reformas sobre a execução do título extrajudicial previstas no
CPC: a incomunicabilidade das fontes como consequência 2. A causa do
isolamento entre a LEF e a nova execução de título extrajudicial prevista
no CPC 2.1. A Lei de Execução Fiscal como um subproduto do processua-
lismo: a natureza da execução fiscal enquanto relação jurídica de direito
público 2.2. As recentes reformas da legislação processual (execução de
título extrajudicial pelo CPC e art. 40 da LEF): a compreensão do processo
como um procedimento em contraditório 5. Conclusão. Referências
Contents:
Introduction 1 The excessive formalism of the tax lien
and the recent reforms on the implementation of non judicial provided in
CPC: the isolation of the rights 2 The cause of the isolation between LEF
and new non judicial collection established in CPC 2.1. . The Tax Enforce-
ment Act as a byproduct of processualism: the nature of the tax lien as a
legal relationship under public law 2.2. Recent reforms of procedural law
(non judicial collection by the CPC and the article 40 of the LEF): unders-
tanding the process as an adversarial procedure. 5 Conclusion. References
Palavras-chave:
processo; execução; tributário; forma.
Keywords:
process; implementation; tax; form.