Alana Aiche do Carmo Dahrouj
Lawyer at Marcos Martins Advogados
The Supreme Court, by a majority vote, has ruled that “administrative attachment” of debts registered with the Federal Government is impossible.
The measure known as “pre-execution registration”, provided for in Law 10.522/2002, allowed the Treasury to administratively register and decree the unavailability of assets of taxpayers who did not settle the debt or present assets for seizure.
The STF’s understanding was based on the protection of the taxpayer’s right to property, on the grounds that any drastic intervention would require the intervention of the Judiciary.
In this sense, by a majority vote, the possibility of the National Treasury making taxpayers’ assets unavailable in order to guarantee payment of the tax debts to be enforced was prohibited, leaving only the registration of the Active Debt Certificate in the property and rights registry offices.
Marcos Martins Advogados puts its tax team at your disposal to answer any questions you may have on the subject.
