The judicial collection of taxes follows a unique process called tax execution. The Union, the States and the Municipalities seek the Judiciary, in order to expropriate assets of the debtor to satisfy the outstanding tax debt. After the discussions in the administrative sphere have been closed, the tax execution is the opportunity for the citizen to defend his rights. The taxpayer becomes aware of the tax execution through an indictment, which is the notification, through the mail or a bailiff, of the existence of the lawsuit.
After this notification, the taxpayer will have to pay or name assets in payment. If he does not do so, the Justice system will try to take ownership of property and resources held in financial institutions.
The Judiciary works on the premise that the amount charged is due, and the debtor has the burden of proof that the amount is exaggerated or the debt is illegal. Thus, it is up to the taxpayer to convince the judge that he is not a debtor.
This characteristic of tax execution is distinct from other judicial collections and requires a specialized professional accustomed to the special procedures established in the Law 6.830/80.
With partners dedicated exclusively to judicial litigation, the issues are argued in depth all the way to the Supreme Courts (STF and STJ), increasing the chances of a positive results.
Currently, it is becoming common practice in judicial processes for the Treasury to attempt to collect business’ tax debt from the individuals of its corporate structure, which must also be contested to prevent the personal property of partners from being used to pay for the debt of the organization.
Thus, ensuring that the collection complies with legal norms, as well as the distinction between the equity of partners and their companies, preserving personal and family assets, are the objectives of the judicial defenses promoted by Capella, Fogaça & Suzin Advogados.