AREAS OF PRACTICE

Tax Executions

Tax executions are the way of judicial recovery of tax debts that may arise from declared and unpaid taxes or audit procedures which raised differences to be collected. After discussions on the administrative level are closed, taxpayers can defend their rights before the judiciary system.

The tax execution process begins with the citation of the debtor to pay the debt or to name assets to be seized. Depending on the case, the defense may take place before or after the seizure of assets.

With members dedicated exclusively to litigation, the issues are discussed in depth all the way to the Superior Courts (STF and STJ) increasing the positive results of legal defenses.

It has become common in lawsuits the attempts by the Treasury to redirect the collection of tax debts from the company to shareholders, which must also become the object of defense to prevent that the personal assets of partners be taken for the debt of the corporation.