Low-value Tax Enforcement Governed by the Norm of Procedural and 547/2024 Fiscal Efficiency

a Reinterpretation in Light of Brazilian National Council of Justice Resolution No. 547/2024

Abstract

The recent judgment of the Brazilian Federal Supreme Court in Theme 1.184, followed by the enactment of Resolution No. 547/2024 by the Brazilian National Council of Justice, provides the foundation for this study. The research focuses on the initiation and processing of tax enforcement proceedings, particularly those seeking to collect tax debts, through the lens of procedural and fiscal efficiency. To this end, bibliographic and documentary research methods were employed alongside a qualitative approach. Additionally, exploratory and deductive methods were used to analyze data and official statistics published by the Office of the Attorney General of the National Treasury, the National Council of Justice, and the Institute for Applied Economic Research. The study is structured into three chapters. The first chapter introduces the tax debt enforcement process, clarifying the powers and duties conferred upon tax authorities for judicial collection and the criteria guiding the adoption of such measures, while addressing the limitations imposed by Theme 1.184 and Resolution No. 547. The second chapter examines the concept of efficiency and its evolution within the Brazilian legal system, with emphasis on its recognition as a fundamental right in procedural and administrative-tax contexts. Finally, the third chapter analyzes judicial and statistical data, offering temporal comparisons and investigating prospects based on developments introduced in 2024. In conclusion, the study highlights the justification and urgency that led the Judiciary to incorporate fiscal policy considerations in its deliberations, interpreting the recent legal response as a necessary step toward fulfilling a long-standing constitutional requirement aligned with the principles of good administration.