A EXECUÇÃO FISCAL CONTRA DEVEDOR FALECIDO ANTES DA CITAÇÃO: ANÁLISE DA CONTROVÉRSIA AFETADA AO RITO DOS RECURSOS REPETITIVOS

Abstract

This scientific article examines the legal soundness and institutional relevance of the decision rendered by Justice Maria Thereza de Assis Moura in the Proposal for the Admission of Repetitive Appeals in Special Appeal No. 2.237.254/SC, through which the First Section of the Brazilian Superior Court of Justice (STJ) accepted for repetitive review the controversy concerning the possibility of continuing tax enforcement proceedings against the decedent’s estate or legal successors when the taxpayer dies after the filing of the tax enforcement action but before service of process is completed (Repetitive Theme No. 1,393/STJ). The study demonstrates that the referral strictly complies with the requirements set forth in Articles 1,036 and 1,037 of the Brazilian Code of Civil Procedure, constituting an important mechanism for the uniformization of national case law. It examines the existing judicial divergence regarding procedural succession in tax enforcement proceedings and the impacts of this controversy on the effectiveness of judicial protection and tax collection. The article argues that submitting the issue to the repetitive appeals procedure strengthens the Brazilian system of binding precedents, promotes legal certainty, ensures equal treatment of litigants, and prevents conflicting judicial decisions among lower courts. Furthermore, it analyzes the compatibility of the future precedent with the principles of administrative efficiency, reasonable duration of proceedings, procedural cooperation, and the primacy of adjudication on the merits, demonstrating that a uniform interpretation of the issue will contribute to greater stability, coherence, and predictability in tax enforcement proceedings throughout Brazil.