Post by account_disabled on Mar 12, 2024 23:25:11 GMT -8
News was published here about the productivity of São Paulo's first instance judges, reporting the issuance of 322 thousand sentences in the month of June.
The volume of ongoing actions is worth highlighting: 19.6 million, of which 11.6 million (around 60%) refer to tax foreclosures.
RockIt has become common for authorities from the three powers to invoke the enormous volume of active debt as one of the major problems harming our B2B Lead economy, often seeking to point to tax evasion as its origin.
The tax evader can even be the villain, when there is a lack of resources for the treasury. Tax evasion is a crime and must be punished in accordance with the law. So far there is nothing to discuss.
But several aspects must be studied, so that elementary errors are not made on the subject and, even worse, ignorance about how our legal system works, based on the democratic rule of law established by the Federal Constitution.
The number of 11.6 million executions includes, without a shadow of a doubt, actions already reached by prescription. This number is not disclosed, either because debtors are no longer able to pay off their debts or because there are no assets to seize. In these cases, the Public Treasury requests the suspension of the action for one year, as determined by article 40 of the tax execution law.
It has occurred, however, that this request for suspension has been repeated several times, with the action remaining without any progress for years on end. As a result, the number of processes in progress does not reduce, even if nothing is actually moving, except public servants who, not finding assets to seize or even not locating debtors, occupy their time only in aimless petitions. practical, filling useless spaces whether in physical or electronic processes.
For the debtor, it remains an inconvenience that is difficult to resolve: anyone can have access to their data, thus leaving anyone who was or could be a taxpayer with the label of defaulting debtor, defaulter or evader. Now, the Federal Constitution, in its article 5, item LXXVIII, which is an immutable clause, determines:
“LXXVIII – everyone, in the judicial and administrative sphere, is assured of a reasonable duration of the process and the means that guarantee the speed of its processing.”
Regardless of the reason, in a democratic regime of law, the judicial or administrative process is not allowed to remain indefinitely without being closed. No one can be prosecuted forever. The word “reasonable”, describing the term, means that it must be in accordance with reason. Therefore, considering that the statute of limitations for tax debts (CTN, articles 173/174) is five years, any process must end within this period of time at the most.
Under these conditions, repetitions of the expression “frustrated execution” cannot be tolerated as if it could justify maintaining the “life” of a process that has already been killed by time and the impossibility of carrying it out or even the inertia of those who should carry it out. term.
The volume of ongoing actions is worth highlighting: 19.6 million, of which 11.6 million (around 60%) refer to tax foreclosures.
RockIt has become common for authorities from the three powers to invoke the enormous volume of active debt as one of the major problems harming our B2B Lead economy, often seeking to point to tax evasion as its origin.
The tax evader can even be the villain, when there is a lack of resources for the treasury. Tax evasion is a crime and must be punished in accordance with the law. So far there is nothing to discuss.
But several aspects must be studied, so that elementary errors are not made on the subject and, even worse, ignorance about how our legal system works, based on the democratic rule of law established by the Federal Constitution.
The number of 11.6 million executions includes, without a shadow of a doubt, actions already reached by prescription. This number is not disclosed, either because debtors are no longer able to pay off their debts or because there are no assets to seize. In these cases, the Public Treasury requests the suspension of the action for one year, as determined by article 40 of the tax execution law.
It has occurred, however, that this request for suspension has been repeated several times, with the action remaining without any progress for years on end. As a result, the number of processes in progress does not reduce, even if nothing is actually moving, except public servants who, not finding assets to seize or even not locating debtors, occupy their time only in aimless petitions. practical, filling useless spaces whether in physical or electronic processes.
For the debtor, it remains an inconvenience that is difficult to resolve: anyone can have access to their data, thus leaving anyone who was or could be a taxpayer with the label of defaulting debtor, defaulter or evader. Now, the Federal Constitution, in its article 5, item LXXVIII, which is an immutable clause, determines:
“LXXVIII – everyone, in the judicial and administrative sphere, is assured of a reasonable duration of the process and the means that guarantee the speed of its processing.”
Regardless of the reason, in a democratic regime of law, the judicial or administrative process is not allowed to remain indefinitely without being closed. No one can be prosecuted forever. The word “reasonable”, describing the term, means that it must be in accordance with reason. Therefore, considering that the statute of limitations for tax debts (CTN, articles 173/174) is five years, any process must end within this period of time at the most.
Under these conditions, repetitions of the expression “frustrated execution” cannot be tolerated as if it could justify maintaining the “life” of a process that has already been killed by time and the impossibility of carrying it out or even the inertia of those who should carry it out. term.