Elements of the tax enforcement process

Authors

  • Leonardo Rizo Salomão State University of Londrina

DOI:

https://doi.org/10.5433/1980-511X.2006v1n1p79

Keywords:

Inafastability of jurisdiction, Right of action, tax enforcement, Active debt, Executive title, Tax execution procedure, Acts executives.

Abstract

Sure, the tax executive is one of the highest incidence of cases in court , either state or federal . So understand it is mandatory task for all oscientistas of law, especially those who turn to the study of público.E right , in this article , the author conducts a study of naperspectiva tax execution procedure of the general theory of the process. Analyzes some issues teóricasreferentes Jurisdiction, Enforcement and the process for , at the end , synthesize asinformações obtained in styling for elements of the tax execution procedure.

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Author Biography

Leonardo Rizo Salomão, State University of Londrina

The author is Professor of Administrative Law in the course of public management and urban planning at the University of West Paulista ( UNOESTE ) in Presidente Prudente - SP . Graduate student at the State University of Londrina ( UEL ) in the Specialization Course in Public Law .

Published

2006-07-15

How to Cite

Salomão, L. R. (2006). Elements of the tax enforcement process. Revista Do Direito Público, 1(1), 79–106. https://doi.org/10.5433/1980-511X.2006v1n1p79

Issue

Section

Artigos