Tax Law, Corporate Law and Compliance
Debtor's tax authorities must be notified in advance of blocking Checking Account Autor: Naíla Gonçalves - OAB/RS 52.038
The lawyer Naila Gonçalves, coordinator of the Area Intelligence and Corporate Tax Lawyers of Scalzilli.fmv & Associates emphasizes that the taxpayer has tax debts should be warned in advance that your account will be blocked if you do not pay the debt or do not bid the goods attachment. The lawyer said that the rule also applies to the debtor's financial applications and represents a breakthrough in the relationship with the tax which shall protect the taxpayer "locks surprises" bank account via Bank system-Jud.
The decision was issued in a case involving a large petrochemical company in the Justice of Bahia, and the 1st Chamber of the STJ - Superior Court of Justice ruled in favor of the taxpayer unanimously. The rapporteur was the Minister Napoleon Nunes Maia Filho. According to the lawyer of the Lawyers Scalzilli.fmv, the position of the STJ expressed respect for due process, and if the debtor was not mentioned, it is not prudent to defers the immediate seizure of assets, the more values into account (attachment on line), often already committed to commitments related to the operation of the company. The PGN has appealed the decision and argues that this is an isolated case differently than the Supreme Court itself had already decided.
