| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 346.96 KB | Adobe PDF |
Advisor(s)
Abstract(s)
Afinal, o contribuinte tinha vencido, com nota de trânsito em julgado, um processo de impugnação judicial contra a Administração Tributária. Escolheu, pagou e tem champanhe à temperatura certa. Retira a prata que envolve a rolha e remove a proteção aramada. Alegria tamanha que, agitada a garrafa, buscava uma dramática chuva de champanhe... Mas, mais que ao champanhe, tem que se refrear a si que o drama é outro: a inatividade da Administração Tributária implicará que a efetividade dos direitos, liberdades e garantias do vitorioso contribuinte não fique, na maioria das vezes, assegurada com o seu reconhecimento judicial, exigindo-se que este procure cambiar a bendita garrafa em moedas com curso legal para liquidar novo DUC e voltar à saga judiciária... Entendendo que o novo recurso do contribuinte às vias judiciais para obter a tutela efetiva dos seus direitos, liberdades e garantias é uma questão de especial importância à qual a doutrina tributária tem dado pouca atenção, procurarei de forma breve e crítica expor o caminho que o contribuinte que tenha visto o seu direito reconhecido em sede de impugnação judicial deve percorrer até poder, finalmente, saborear o som do “shh” no translúcido flute.
After all, the taxpayer had won, with an unappealable transit note, a lawsuit against the Tax Administration. Chose, pay and have champagne at the right temperature. Remove the silver that surrounds the cork and remove the wire protection. Such joy that, shaking the bottle, he sought a dramatic shower of champagne ... But, more than champagne, you have to restrain yourself that the drama is different: the inactivity of the Tax Administration will imply that the effectiveness of rights, freedoms and guarantees of the victorious taxpayer are not, in most cases, assured with his judicial recognition, demanding that he try to exchange the blessed bottle in coins with legal tender to settle the new DUC and return to the judicial saga ... Understanding that the taxpayer's new recourse to judicial means to obtain effective protection of his rights, freedoms and guarantees is a matter of special importance to which the tax doctrine has paid little attention, I will briefly and critically seek to expose the way that the taxpayer who has seen his or her right recognized in the context of a judicial challenge must travel until he can finally taste the sound of the “shh” in the translucent flute.
After all, the taxpayer had won, with an unappealable transit note, a lawsuit against the Tax Administration. Chose, pay and have champagne at the right temperature. Remove the silver that surrounds the cork and remove the wire protection. Such joy that, shaking the bottle, he sought a dramatic shower of champagne ... But, more than champagne, you have to restrain yourself that the drama is different: the inactivity of the Tax Administration will imply that the effectiveness of rights, freedoms and guarantees of the victorious taxpayer are not, in most cases, assured with his judicial recognition, demanding that he try to exchange the blessed bottle in coins with legal tender to settle the new DUC and return to the judicial saga ... Understanding that the taxpayer's new recourse to judicial means to obtain effective protection of his rights, freedoms and guarantees is a matter of special importance to which the tax doctrine has paid little attention, I will briefly and critically seek to expose the way that the taxpayer who has seen his or her right recognized in the context of a judicial challenge must travel until he can finally taste the sound of the “shh” in the translucent flute.
Description
Keywords
Execução de julgados Execução de sentenças Execução de decisões tributárias Judgment executions Sentences executions Enforcement of tax decisions