Bloqueio cautelar do patrimônio de terceiros na execução fiscalpressupostos e limites para sua efetivação

Resumo

This paper aims do analyze the use of provisional urgent relief against third parties within the context of the enforced collection of tax credits. The central focus is the investigation of the legal requirements for its granting in different procedural environments. The research was conducted through the examination of applicable legislation, legal doctrine, and case law related to the topic. To achieve this objective, the study covers the collection of tax credits and the theory of provisional urgent relief based of the Brazilian Code of Civil Procedure (CPC) and Law nº 8.397/1992. Subsequently, the issue of third-party asset liability, which encompasses tax liability, serving as the backdrop for the application of provisional urgent relief. Furthermore, the paper investigates the aplication of provisional relief across various procedural instruments, not only in tax enforcement proceedings, but also in the incident of disregarding corporate personality and precautionary tax measures. Finally, based on empirical research into the case law of the Federal Regional Courts, the study presents conduct recommendations from the perspective of the creditor Tresoury, as well as from that of the debtor and third parties.

Ficha do documento

Tipo

Dissertação

Ano

2026

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/38741

Temas

Finanças PúblicasDesenvolvimento Regional

Palavras-chave

Crédito tributárioExecução fiscalTutela de urgência cautelarResponsabilidade patrimonialTax creditTax enforcementProvisional urgent reliefAsset liabilityDireitoCrédito tributário - BrasilMedidas cautelaresTutela antecipada