Protesto de dividas tributarias e inscrição de devedores em cadastros de proteção ao crédito deverá gerar discussões judiciais
| Páginas | #8 |
Nesse contexto, importante ressaltar que, nos termos da Lei n. 6.630/80, uma vez definitivamente constituída a obrigação tributária e nao cumprida pelo devedor, cabe à Fazenda Pública exigi-la por meio do processo de execução, sendo a certidão da divida ativa o título necessário e suficiente para tanto. Assímr tem-se entendido que a finalidade do protesto e da inscrição seria exclusivamente o constrangimento do devedor, causando-lhe grandes dificuldades no exercício de suas atividades, além de onera-lo com as custas cobradas pelos cartórios de protesto...
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