Aspectos gerais e específicos do seguro garantia na execução fiscal

Abstract

This monograph of course completion aims to analyze aspects of the insurance guarantee in the tax execution, through doctrine, articles, electronic websites and jurisprudence. As will be fully explained, the surety insurance is one of the modalities of judicial guarantee that can be offered in the records of the tax execution and, for a long time, this instrument has been denied and misunderstood in our legal system. It is worth remembering that for the offer of the insurance guarantee, this will be given by means of a policy to be issued by the competent insurance institution for that purpose, and must follow all legal requirements. After a detailed analysis of the application of the surety guarantee in the tax execution, all the aspects related to its creation, historical evolution up to the present day and, characteristics, effects, as well as, the suspension of the liability of the fiscal debit and their extinction will be analyzed. Currently, the insurance guarantee still finds obstacles in its acceptance and application, although the legal system already dispose widely and peacefully about the subject, resulting in the violation of the principle of lesser liability to the taxpayer in the legal tax relationship. Thus, the insurance guarantee in the tax execution must have other legal treatment and, be viewed by the case law in a favorable way as an instrument of balance of the legal relationship creditor-debtor. It is a suitable means of balance, ensuring that the creditor receives what is owed to him, and the debtor can discuss the vindicated material right, regardless of the immediate loss of assets, guaranteeing the fundamental and constitutional right of property, in addition to the principle of lower charges in Execution.