Reflections on Article 184 of the National Code and Article 30 of the Tax Enforcement Law Law

Authors

  • Fabiano Righi Faculdade de Direito Damásio de Jesus

Keywords:

impeachability, free legal transaction, perfect legal act, acquired right, teleological interpretation

Abstract

The aim of this work is to demonstrate that, in the case of free legal transactions, once the impenetrable clause has been affixed, it must prevail, even if article 184 of the National Tax Code and article 30 of the Tax Enforcement Law say otherwise.

Author Biography

  • Fabiano Righi, Faculdade de Direito Damásio de Jesus

    Graduado pela Faculdade de Direito da Universidade de São Paulo com especialização em Direito Público pela Faculdade de Direito Damásio de Jesus. Oficial de Justiça Avaliador Federal lotado na CEUNI – Central Unificada de Mandados – Justiça Federal de 1ª Instância em São Paulo.

References

ÁLVARES, Manoel; et al. Execução fiscal – doutrina e jurisprudência. São Paulo: Saraiva, 1998.

BALEEIRO, Aliomar. Direito tributário brasileiro. 10. ed. Rio de Janeiro: Forense, 1990.

FREITAS, Vladimir Passos de (Coord.). Código tributário nacional comentado. São Paulo: Revista dos Tribunais, 1999.

MALUF, Carlos Alberto Dabus. Cláusulas de inalienabilidade, incomunicabilidade e impenhorabilidade. 4. ed. rev. e atual. São Paulo: Revista dos Tribunais, 2006.

PACHECO, José da Silva. Comentários à lei de execução fiscal. 4. ed. São Paulo: Saraiva, 1995.

THEODORO JÚNIOR, Humberto. Lei de execução fiscal. 12. ed. São Paulo: Saraiva, 2011.

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Published

2016-12-10

Issue

Vol. 27 No. 131 (2016)

Section

Artigos

License

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How to Cite

Reflections on Article 184 of the National Code and Article 30 of the Tax Enforcement Law Law. (2016). Revista Do Tribunal Regional Federal Da 3ª Região, 27(131), 93-102. https://revista.trf3.jus.br/index.php/rtrf3/article/view/419