UNCONSTITUTIONALITY OF THE PROHIBITIONS TO GRANT PROVISIONAL JUDICIAL MEASURES AGAINST THE STATE IN TAX RECOVERY PROCEEDINGS

The (un)constitutionality of the prohibitions, imposed by legislation and jurisprudence, to the granting of provisional judicial measures against the State in tax recovery proceedings is evaluated. To this end, the main doctrinal obstacles to the use of provisional judicial measures against the State are identified and the rationality behind the prohibitions in question is presented. Finally, it is demonstrated that the right to recover undue taxes has a constitutional foundation, so that procedural obstacles to said recovery must be surpassed. The deductive method is used, through research carried out on legislation, doctrine and jurisprudence of courts around the country.