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DA POSSIBILIDADE DE PENHORA DO CAPITAL DE GIRO

This research paper aims to study the possibility of attachment of the working capital of a company inside the execution process, and which are the procedures to be followed in this case. For this, it will be analyzed which belongings make part of the working capital and what is its importance to the company’s financial health. . Therefore, this work is based in a qualitative research, in other words by specific knowledge about the matter, product of the applicable literature and legal provisions. As result, it was concluded that the acts of attachment and expropriation should avoid constriction of the current assets of the company, since it is critical for maintenance of business activity. Moreover, it was found that the procedurality adopted by the courts in this type of case is not uniform, so that it was concluded that the most correct procedure is constriction as last resort, and only through the legal procedures determined by article 655 A, §3o, and 678 of the CPC/1973 and articles 866 and 863 from CPC/2015.