THE INSTITUTE OF THE PRE-EXECUTION EXCEPTION AS A MEANS OF DEFENSE IN TAX EXECUTION

Abstract

The presente study aims to analyze the Pre-Execution Exception as a valid and effective defense in tax enforcement processes. This instituto was built within the doctrinal and jurisprudential scope, aiming to attack the validity of the executive process, which has the State at the active pole and the taxpayer at the passive pole, to the extent that it is envisaged the non-observance of any legal presupposition of existence and the regular validity of said executive action. The use of this resource is of great importance, as it allows to avoid unfounded executions and the inevitable losses that the defendant may suffer, in addition to preventing future demands to reestablish the factual situation prior to the tax execution.