Ato administrativo e regime jurídico da inscrição em dívida ativa

Abstract

The scope of law is to establish and coordinate the social relations. As positive juridical norms, law provokes the construction of juridical relations regarding to acts that consist of delivering patrimonial obligations, in order to obtain financial recourses to maintain the State and the social order. These juridical relations are performed by abstract bonds which create rights and duties, due to the effect of juridical acts practiced by Administration, or by private persons or both, with sanctioning, negotiable, collector, service-giver and any other nature, juridically proper and necessary for the survival and maintenance of society. This work identifies and studies the juridical regime that brazilian positive law lately dedicates to the juridical support of the Public Treasure, to make it possible the coactive obtainment of unsatisfied patrimonial renderings. It also speaks about the administrative act of the inscription in the book debt, from which come many relations that implement corresponding rights and duties. Thus being, I opted to give a large juridical focus, as much data was selected from an interdisciplinary vision, along beside the Financial Law and Public Accounting, what was really very useful to increase the irradiation of reflections and ideas, enriching the imbrications of the theme in the conclusion section. The premises are based upon analyses on the words lançamento (entry) and crédito (credit), on the juridical significance of the locution dívida ativa (book debt) and juridical-accounting concepts, previewed in the correlative legislation. The development occurs with the administrative act general theory, as well with the law fountain theory. The results are in the multiple juridical effects identified as consequences of the administrative act of the inscription into the book debt.