000			01865nab#a2200325#c#4500
999			_c33281 _d33281
003			IEF
005			20210209123606.0
008			150123s2014 ESP|| #####0 b|SPA|u
040			_aIEF _cES-MaIEF
041			_aSPA
100	1		_aPethechust, Eloi _963296
245			_aO cabimento da intervenção judicial para a cobrança de créditos tributários no Brasil _c Eloi Pethechust, Oksandro Osdival Gonçalves
246			_aThe appropriateness of juditial intervention in the recovery of tax credits
260			_c2014
500			_aResumen. Conclusión. Bibliografía.
520			_aTax obligations are intended to rise funds in order to enable the State to develop the necessary actions to achieve its purposes, defined in the Constitution. However, the alarming number of tax foreclosures that load the Judiciary Power and the growing stock of active debt, which in 2013 reached the amount of $ 1.27 trillion, only at the federal level, unveil the ineffectiveness of the available legal mechanims to recover credit public with court procedures. Inthis context, the present study aims to pressent a new executive technique capable to leverage the efficiency of tax foreclosures. It is called the judicial intervention, a barely known and used tool, but that mau produce extremely positive effects on efficiency of tax collection in Brazil.
650		4	_aDEUDA TRIBUTARIA _942651
650		4	_aIMPUESTOS _947460
650		4	_aCREDITO _941482
650		4	_aPROCEDIMIENTO ECONOMICO ADMINISTRATIVO _948140
650		4	_aRECLAMACION ECONOMICO ADMINISTRATIVA _948200
650		4	_aRECURSOS _948213
650		4	_aDESARROLLO ECONOMICO _950224
650		4	_aBRASIL _933442
700	1		_aGonçalves, Oksandro Osdival _963297
773	0		_tPresupuesto y Gasto Público _w103214 _gn. 77 (4/2014), p. 63-78
942			_cART _2udc
942			_2udc