Post by xyz3700 on Feb 27, 2024 6:04:35 GMT
The occurrence of fraud to allow tax evasion or the emptying of assets of real debtors authorizes the enforcement court to extend the measure of unavailability of assets beyond the credit of an executive title (CDA), in order to guarantee all tax debts generated by participants of the illicit situation. STJ In the case of fraudulent acts, the measure of unavailability of goods can be broad, says minister Gurgel de Faria STJ Based on this understanding, the 1st Panel of the Superior Court of Justice partially responded to an appeal from the National Treasury to overturn the appealed ruling and determine that the Federal Regional Court of the 1st Region reanalyze the request for unavailability of assets in relation to the other people indicated in the fiscal precautionary measure. The TRF-1 limited the measure of unavailability of assets to the tax executive process of which the tax precaution is applicable, not allowing the measure to reach people who are not members of the defendant.
The Treasury appealed alleging, among other points, that the measure of unavailability should be in the total value of the economic group's tax debts, as it had sought tax evasion and the emptying of assets of the real debtors. According to Minister Gurgel de Faria, rapporteur of the case, in the case of fraudulent acts, the Chinese Malaysia Phone Number List unavailability of assets resulting from the fiscal precautionary measure has no limit on the permanent assets referred to in paragraph 1 of article 4 of Law 8,397/1992. “If there is proof of fraud by a group of individuals and/or legal entities, such as the creation of fictitious legal entities to facilitate tax evasion or the emptying of assets of real debtors, the enforcement court may redirect the tax enforcement to the people involved” , he explained.
He stated that in these cases the analysis will be carried out by the competent court, based on the general power of caution and within the limits and conditions imposed by legislation — which allows the judge of the case to “extend the order of unavailability to guarantee all debts taxes generated by people participating in the illicit situation”. The rapporteur highlighted that, in the case of fraudulent acts, the measure of unavailability of goods can be broad. “In the case of fraudulent acts, the unavailability of assets resulting from the fiscal precautionary measure has no limit in permanent assets, and may affect any assets, rights and actions of the legal entity and, eventually, of the partners, in accordance with article.Gurgel de Faria stated that, when analyzing the evidence in the case, the TRF-1 noted the existence of evidence of the formation of an economic group with the aim of tax evasion, in addition to “strong evidence of fraud”, a situation characterized by the dispersed creation of legal entities to simulate non-existent relationships and hide facts that give rise to tax obligations.
The Treasury appealed alleging, among other points, that the measure of unavailability should be in the total value of the economic group's tax debts, as it had sought tax evasion and the emptying of assets of the real debtors. According to Minister Gurgel de Faria, rapporteur of the case, in the case of fraudulent acts, the Chinese Malaysia Phone Number List unavailability of assets resulting from the fiscal precautionary measure has no limit on the permanent assets referred to in paragraph 1 of article 4 of Law 8,397/1992. “If there is proof of fraud by a group of individuals and/or legal entities, such as the creation of fictitious legal entities to facilitate tax evasion or the emptying of assets of real debtors, the enforcement court may redirect the tax enforcement to the people involved” , he explained.
He stated that in these cases the analysis will be carried out by the competent court, based on the general power of caution and within the limits and conditions imposed by legislation — which allows the judge of the case to “extend the order of unavailability to guarantee all debts taxes generated by people participating in the illicit situation”. The rapporteur highlighted that, in the case of fraudulent acts, the measure of unavailability of goods can be broad. “In the case of fraudulent acts, the unavailability of assets resulting from the fiscal precautionary measure has no limit in permanent assets, and may affect any assets, rights and actions of the legal entity and, eventually, of the partners, in accordance with article.Gurgel de Faria stated that, when analyzing the evidence in the case, the TRF-1 noted the existence of evidence of the formation of an economic group with the aim of tax evasion, in addition to “strong evidence of fraud”, a situation characterized by the dispersed creation of legal entities to simulate non-existent relationships and hide facts that give rise to tax obligations.