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Abstract(s)
A presente dissertação versa sobre o estudo comparativo entre a execução fiscal e a execução comum.
Através da análise comparativa, pretende-se analisar os pontos em que os regimes de execução divergem bem como as principais semelhanças. A dissertação vai subdividir-se em três capítulos sendo o primeiro sobre o enquadramento da tramitação do processo de execução fiscal, o segundo capítulo versa sobre o enquadramento da tramitação do processo de execução comum e no terceiro irei abordar as principais diferenças e semelhanças nos dois regimes executórios bem como a análise de acórdãos de Tribunais Superiores. Ao longo desta dissertação, tentar-se-á analisar e demonstrar que a execução fiscal apresenta uma estrutura mais simples e mais célere na cobrança de créditos ao contrário da execução comum.
This dissertation deals with the comparative study between the tax execution and the common execution. Through comparative analysis, we intend to analyze the points where the implementation differ as well as the main similarities. The dissertation will be subdivided into three chapters. The first will deal with the framework of the tax enforcement procedure, the second chapter will deal with the framework of the common enforcement process and the third will address the main differences and similarities between the two regimes. as well as the analysis of judgments of Superior Courts. Throughout this dissertation, we will try to analyze and demonstrate that the tax enforcement has a simpler and faster structure in the collection of credits as opposed to the common enforcement.
This dissertation deals with the comparative study between the tax execution and the common execution. Through comparative analysis, we intend to analyze the points where the implementation differ as well as the main similarities. The dissertation will be subdivided into three chapters. The first will deal with the framework of the tax enforcement procedure, the second chapter will deal with the framework of the common enforcement process and the third will address the main differences and similarities between the two regimes. as well as the analysis of judgments of Superior Courts. Throughout this dissertation, we will try to analyze and demonstrate that the tax enforcement has a simpler and faster structure in the collection of credits as opposed to the common enforcement.
Description
Mestrado em Fiscalidade
Keywords
Execução fiscal Execução comum Coercibilidade Executado Exequente Oposição à execução Tax enforcement Common enforcement Coercibility Executed Existing Opposition to enforcement