Resolução Nº 547 de 22/02/2024 do Conselho Nacional de Justiça: análise dos impactos sobre as execuções fiscais de pequeno valor sobre os Municípios

Resolution 547 of the National Council of Justice (CNJ), which establishes rules for the termination and prohibition of the filing of tax executions considered to be of small value, has been the target of criticism due to its impact on the collection of outstanding debts of Brazilian municipalities, which, in large part, can be considered small value, according to the Resolution.