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This article aims to analyze the constitutionality of introducing the Tax Administrative Execution in the context of the Brazilian legal system, with a focus in the compatibility of this Institute with the full defense principle. In this sense, it is intended to demonstrate that the full defense principle is one of the aspects that constitute the due process of law, therefore it must be observed in cases where the State intends to seize the assets of the administered by taxation in accordance with the concepts inherent in the paradigm of hermeneutics democratic State of Law, and the constitutional process model

revista de direito tributário e financeiro

A EXECUÇÃO FISCAL ADMINISTRATIVA: UM OLHAR SOBRE A PERSPECTIVA DA AMPLA DEFESA COMO INTEGRANTE DO FEIXE DE GARANTIAS CONSTITUCIONAIS QUE COMPÕEM O DEVIDO PROCESSO LEGAL