The Effects of Installments in the Course of Tax Execution

Unretractable and Irrevocable Confession?

Abstract

The purpose of this research is to discuss the effects of the request for installment payment by the taxpayer in the course of the tax enforcement proceeding, as well as the possibility of further discussion of the mentioned installment payment in the judicial sphere. This is because the main requirements for the granting of such benefit by the State, as a rule, are based on the prior waiver of any allegations of law and the waiver of defenses, administrative or judicial, which have as their object the debts that will be settled.
As the tax legislation generally confers to such option (waiver/dissistance) the non-retractable and irrevocable character, there is a doctrinal understanding and case law that understands that the taxpayer would be unable to discuss the confessed debt in the judicial sphere, by means of a proper action. However, there is jurisprudence that understands that the confession of debt does not inhibit the judicial questioning of the tax obligation, which is the controversial point of departure for this study.
Conditioning the benefit of the installment payment of the debt on the waiver of an eventual disagreement at a later time may be considered as an abusive and arbitrary act of the treasury public administration, since this institute is not to be confused with the recognition of the request, since in this one is present the admission of the existence of material law, while in the admission there is the admission of a specific fact, which is why it is necessary to discuss for further clarification, because there are different legal understandings.