A ineficácia da recuperação do crédito público federal e a eficiência da portaria 396/2016 em virtude do regime diferenciado de cobrança de crédito (rdcc)

Abstract

The article assesses the causes of the ineffectiveness of the recovery of the Fiscal credit by the Union, as well as the creation by the Attorney General of the National Treasury (PGFN) that, in the pursuit of the tax credit guarantee, adopts a new guideline for efficiency and profitability to be paid to the Federal Government in the aforementioned collection of the differentiated tax collection system introduced by Portaria PGFN 396/2016, for tax enforcement proceedings in charge of public collection by the Federal Government.