A (im) possibilidade jurídica do protesto extrajudicial da Certidão da Dívida Ativa e suas repercussões para o contribuinte

Abstract

Nowadays, one of the issues that have brought lots of dissensions in doctrine and jurisprudence concerns to the legal possibility or not of the extrajudicial protest of the Certificate of Outstanding Debt. The argument against the illegality of the measure seems to have been surpassed with the addition of a paragraph to Article 1 of Law 9.492/97, inserted by Law 12.767 of December 27, 2012. However, it is imperative to investigate whether the Certificate of Outstanding Debt (COD) really belongs to the concept of credit titles, or enforceable titles, being object of extrajudicial protest. Initially, it can be verified that the COD is an extrajudicial title, in accordance to the Article 585, item VII of the Civil Procedure Code. In that sense, we seek to do, initially, a study about the credit titles, specie of the genus enforceable title. After that, we must analyze, too, what is the Outstanding Debt and, consequently, the Certificate of Outstanding Debt, that according to what has been already explained, is an extrajudicial execution title. Armed with these two initial concepts, which are the credit titles and the outstanding debt, we seek to discover if there is legal possibility in protesting the COD. This conclusion is extracted from various arguments for and against the protest of that title. Many of the positive points are geared to the interests of the Public Treasury, some, in theory, to the taxpayer. How to negatives points, i.e., regarding the prohibition of the protest, they are not only meant for the taxpayer, but also to comply of the 1988 Constitution and the laws.