A intervenção judicial em execuções fiscais e o caso do Grupo Econômico CIPLA


  • Eloi Pethechust
  • Oksandro Osdival Gonçalves Pontifícia Universidade Católica do Paraná


Desenvolvimento, Intervenção Judicial, Execuções Fiscais, Tutela Jurisdicional Efetiva, Empresa


Tax obligations are intended to raise 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 R$ 1.27 trillion, only at the federal level, unveil the ineffectiveness of the available legal mechanisms to recover credit public with court procedures. In this context, the present study aims to present 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 may produce extremely positive effects on efficiency of tax collection in the country.


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Biografia do Autor

Eloi Pethechust

Lawyer in Brazil. LL.M Candidate.

Oksandro Osdival Gonçalves, Pontifícia Universidade Católica do Paraná

Professor at Pontifícia Universidade Católica do Paraná, Brazil. Ph.D.




Como Citar

PETHECHUST, E.; GONÇALVES, O. O. A intervenção judicial em execuções fiscais e o caso do Grupo Econômico CIPLA. Civil Procedure Review, [S. l.], v. 5, n. 1, p. 138–167, 2014. Disponível em: https://civilprocedurereview.com/revista/article/view/68. Acesso em: 6 out. 2022.