External prejudice thematic suspension of tax proceedings

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Camila Campos Vergueiro September JudiciaryTax The rule of suspension of the process in the event that the result of a demand depends on the judgment of another that is being processed the suspension of the process due to an external preliminary question clearly aimed to avoid the delivery of conflicting decisions regarding the same material law relationship, a relationship that constitutes the nucleus of two or more distinct procedural relationships, which cannot be escaped the treatment provided by .

The exercise of one jurisdiction is barred because it is affected by the exercise of another. But this institute, there in the CPC/1973, had an additional concern with the interpretative EX Mobile Phone Numbers uniqueness of a given issue linked to intersubjective conflict in different processes. In other words: the suspension of the process occurred because the conflict between subjects "A" and "B" in a given process was subordinated to the result of an issue also posed between subjects "A" and "B", but in another procedural relationship — clearly subjective bias of the idea of ​​harmfulness.



What can be seen since the 2015 code came into force is a transformation in what has come to mean "external pre in the Judiciary is "old" known in procedural practice. Normatively, the basis of the figure of the external preliminary question is based on article item V, paragraph of the 2015 procedural code (CPC/2015), which replicates the provision previously contained in article  item IV, paragraph  of the Civil Procedure Code. Under the 1973 code,judicial issue" leading to the suspension of the process.