Tema nº 1.184 do Supremo Tribunal Federal (STF): os métodos extrajudiciais na cobrança de crédito tributário

Abstract

This article addresses the importance and challenges of collecting tax credits by the Brazilian public administration, especially through tax enforcement, governed by Law No. 6,830/1980. This form of judicial collection seeks to guarantee the recovery of tax debts, essential for the maintenance of public services. However, the study highlights the high burden on the Judiciary due to the excess of pending tax foreclosures, which compromises the speed and effectiveness of the process. Its general objective is to investigate the pertinence and relevance of Topic No. 1,184 of the Federal Supreme Court (STF). In this way, the work intends to discuss the following specific objectives: verifying whether the decision in question is in accordance with constitutional principles and the principles established in the Code of Civil Procedure (CPC), especially with regard to the effectiveness of judicial protection, assess the extent to which these decisions affect the administrative management of collection and study the impact on procedural efficiency. The work examines the decision of the Federal Supreme Court (Theme nº 1,184), which proposes the encouragement of extrajudicial methods for the recovery of smaller debts, promoting alternatives such as conciliation, mediation and extrajudicial protest, which aim to reduce bureaucracy and speed up the process. The analysis points out that these methods can reduce collection costs and offer taxpayers more favorable negotiation conditions, strengthening administrative efficiency and the principle of reasonableness.