MEDIDA PROVISÓRIA Nº 1266, DE 12 DE JANEIRO DE 1996. da Nova Redação Ao Artigo 2 da Lei 8.844, de 20 de Janeiro de 1994.
1
Dá nova redação ao art. 2º da Lei nº 8.844, de 20 de janeiro de 1994.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 62 da Constituição, adota a seguinte Medida Provisória, com força de lei:
O art. 2º da Lei nº 8.844, de 20 de janeiro de 1994, passa a vigorar com a seguinte redação:
Art. 2º Compete à Procuradoria-Geral da Fazenda Nacional a inscrição em Dívida Ativa dos débitos para com o Fundo de Garantia do Tempo de Serviço - FGTS, bem como, diretamente ou por intermédio da Caixa Econômica Federal, mediante convênio, a representação judicial e extrajudicial do FGTS, para a correspondente cobrança, relativamente à contribuição e às multas e demais encargos previstos na legislação respectiva.
§ 1º O Fundo de Garantia do Tempo de Serviço fica isento de custas nos processos judiciais de cobrança de seus créditos.
§ 2º As despesas, inclusive as de sucumbência, que vierem a ser incorridas pela Procuradoria-Geral da Fazenda Nacional e pela Caixa Econômica Federal, para a realização da inscrição em Dívida Ativa, do ajuizamento e do controle e acompanhamento dos processos judiciais, serão efetuadas a débito do Fundo de Garantia do Tempo de Serviço.
§ 3º Os créditos relativos ao FGTS gozam dos mesmos privilégios atribuídos aos créditos trabalhistas.
§ 4º Na cobrança judicial dos créditos do FGTS, incidirá um encargo de vinte por cento, que reverterá para o Fundo, para ressarcimento dos custos por ele incorridos, o qual será reduzido para dez por cento, se o pagamento se der antes do ajuizamento da cobrança.
Ficam convalidados os atos praticados com base na Medida Provisória nº 1.229, de 14 de dezembro de 1995.
Esta Medida Provisória entra em vigor na data de sua publicação.
Brasília, 12 de janeiro de 1996; 175º da Independência e 108º da República.
FERNANDO HENRIQUE CARDOSO
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