EXTINCTION OF UNECONOMICAL TAX ENFORCEMENT PROCEEDINGS IN THE CONTEXT OF THE MOVEMENT TO REJUVENATE THE JUDICIARY IN BRAZIL

Abstract

This article aims to investigate whether the dismissal of tax enforcement proceedings with a value of less than R$ 10,000.00 results in financial losses for the public treasury. It is situated within the context of the dejudicialization campaign spearheaded by the National Council of Justice (CNJ), working under the hypothesis that such dismissal, following the parameters of RE 1.355.208 (Theme 1184) of the STF (Supreme Federal Court), does not imply a reduction in financial assets. The methodology is descriptive, based on Economic Analysis of Law and the constitutional principle of efficiency. The Brazilian Judiciary faces a backlog of over 79 million cases, with tax enforcement proceedings being a central factor in delays, representing 34% of the total pending cases and with an estimated average unit cost of R$ 9,277.00. This study analyzes Supreme Federal Court (STF) Case 1184, which legitimized the dismissal of low-value enforcement proceedings due to lack of standing, based on the principles of efficiency, reasonableness, and proportionality. The decision conditioned the filing of the lawsuit on a prior attempt at administrative resolution and the protest of the title. Subsequently, CNJ Resolution No. 547/2024 implemented the measure, targeting cases (less than R$ 10,000) without useful activity for more than a year (without summons) or without attachable assets located (with summons). It is argued that the dismissal does not cause harm, as the tax credit is not extinguished, only the process. The measure reinvigorates the self-protection power of the Administration, boosting extrajudicial methods that prove to be more effective: data from the PGFN (Attorney General's Office for the National Treasury) indicate recovery rates via protest of 19.2%, compared to 1% to 2% through judicial means. It is concluded that the model is more advantageous, efficient, and integrates administrative collection into the multi-door system.