Negócio jurídico processual como meio de racionalização do cumprimento de sentença coletiva

Resumo

Collective dispute resolution initially promotes efficiency and cost-effectiveness, as a single collective action can encompass all holders of the same right. However, the enforcement of collective judgments reverses this logic, revealing a paradox: what should simplify and accelerate the provision of justice results in the multiplication of actions and judicial delays. This occurs because a single collective action can generate hundreds of individual enforcement actions. Even when the enforcement of the judgment is done collectively, the efficiency and cost-effectiveness brought about by the collective knowledge process are lost due to the delay in realizing the right for its beneficiaries. The procedural legal transaction (PJD) emerges as a mechanism for the effective enforcement of the collective judgment. Through consensus and procedural cooperation, it is possible to customize the procedure, through systematization and scheduling of procedural acts, promoting legal certainty and procedural speed. Within this context, the objective of this work is to demonstrate, based on practical cases, how the NJP (Negotiated Judicial Process) is used by the Attorney General’s Office of the National Treasury (PGFN) in the enforcement of collective judgments to expedite and improve the effectiveness of this procedural phase. Based on the data collected, we present our proposals for its improvement and a draft Ordinance to regulate the institute within the scope of the PGFN.

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:10438/38735

Palavras-chave

Ação coletivaCumprimento de sentença coletiva tributáriaNegócio jurídico processualRacionalizaçãoEfetividadeClass actionEnforcement of the collective tax judgmentProcedural legal transactionRationalizationEffectivenessDireitoAção coletiva (Processo civil)Negócio jurídicoResolução de disputas (Direito)Obrigação tributária