DA FALTA DE CRITÉRIO NO USO DAS TUTELAS PROVISÓRIAS PARA A OBTENÇÃO DA CERTIDÃO DE REGULARIDADE FISCAL: POSSÍVEIS PROBLEMAS

Authors

  • Gabriela Luna Santana Gomes Tenório
  • José Mário Wanderley Gomes Neto
  • Rodrigo Tenório Tavares de Melo

DOI:

https://doi.org/10.12957/redp.2024.86616

Abstract

The article aims to analyse whether the use without criterion of the provisional injunction, with the goal of be lawful with revenue service, has procedural and material problems. The discussion matters, because regularly tax lawsuits are started. To answer that question, it is discussed how was the state of art before the new brazilian code of civil procedure and how it is nowadays, focusing on the scholars and practice of the Courts. In regard to methodology, it is adopted a dogmatic approach about the interpretation of some brazilian civil procedure institutes and norms, matched with a case study qualitative method. About the data, it was collected some lawsuits of the Pernambuco Justice Court. Finally, it is verified that the better provisional injunction today to be lawful with revenue service is a injunction called tutela de evidência.

 

Published

2024-08-15

How to Cite

SANTANA GOMES TENÓRIO, Gabriela Luna; WANDERLEY GOMES NETO, José Mário; TENÓRIO TAVARES DE MELO, Rodrigo. DA FALTA DE CRITÉRIO NO USO DAS TUTELAS PROVISÓRIAS PARA A OBTENÇÃO DA CERTIDÃO DE REGULARIDADE FISCAL: POSSÍVEIS PROBLEMAS. Revista Eletrônica de Direito Processual, Rio de Janeiro, v. 25, n. 3, 2024. DOI: 10.12957/redp.2024.86616. Disponível em: https://www.e-publicacoes.uerj.br/redp/article/view/86616. Acesso em: 1 may. 2025.