Pre-executory registration: the formal and material (in) constitutionality of law n.º 13.606/18

Abstract

This paper investigates the (in) formal and material constitutionality of Brazilian Law n. 13.606/18, which promoted significant changes to Law n. 10.522/02, as it granted the Public Treasury the exercise of the pre-execution annotation, which makes unavailable, unilaterally, assets of federal tax debtors. Specifically, this paper addresses the impossibility of enacting a statute of limitations on taxpayers' assets as a way to enforce tax credits for violations of the Constitution and the National Tax Code. Moreover, this study examines whether State payment systems jeopardize the taxpayer's right to a dignified existence, as asset unviability violates constitutional principles. In addition, topics such as the use of indirect means to tax credits and the prohibition of political sanctions is explored from the perspective of the principles of reasonableness and proportionality. In order to accomplish this paper’s purpose, the hypothetical deductive approach method is utilized, with a predominantly qualitative nature, based on bibliographic materials and legal documents. Finally, this paper contributes to the theme at hand because it examines the unconstitutionalities of the law, object of this study.