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Defense in tax enforcement · SPD Advocacia

Served in a tax foreclosure? See how to defend the company and the partners

Collection of taxes, fines and fees by the Federal Government, states and municipalities. Statute of limitations, defective CDA, freezes and redirection to the partner.

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Straight answer

How do I defend myself in a tax foreclosure?

In tax enforcement proceedings, the defense (embargos) is filed within 30 days, counted from the deposit, the filing of the bank guarantee or performance bond, or the notice of seizure; in other words, it requires security. Without security, matters that can be proven by documents, such as the statute of limitations and nullity of the certificate of outstanding tax debt, can be raised through an objection to enforcement (exceção de pré-executividade). Tax credits expire after 5 years, and a case that stalls with no assets found may lead to intercurrent limitation. A partner is only liable in specific situations, such as the irregular dissolution of the company.

What the law says

Key points

Objections

30 days after the court is secured.

Statute of limitations

5 years to collect the tax credit.

Stalled case

Intercurrent statute of limitations after suspension and archiving.

Partner

Liable in specific cases, such as irregular dissolution.

Source: Law 6,830/1980, arts. 16 and 40; National Tax Code, arts. 135 and 174; STJ, Precedents 393 and 435.

What is your case?

Situations the firm handles

Old debt

Time-bar on the debt

5 years to collect.

CTN, art. 174
Archived case

Intercurrent statute of limitations

Termination after the legal deadline.

Law 6,830/1980, art. 40
Defective CDA

Invalidity of the instrument

Requirements of the certificate of overdue tax debt.

Law 6,830/1980, art. 2
Partner included

Redirection

Defense of a partner without powers or without wrongdoing.

CTN, art. 135
No guarantee

Pre-enforcement objection

Defense based on documents.

STJ, Precedent 393
Installments

Programs and settlements

Suspension of charges and deductions.

Case review
This page provides general information, does not replace an analysis of the case and there is no guarantee of results.

Step by step

How the firm works

  1. Deadline first. We check the date of service, notice or freeze and the deadline for the defense.
  2. Debt review. We check the instrument, amounts, interest, statute of limitations and assets protected by law.
  3. Defense or settlement. Defense in the lawsuit, release of frozen assets and, when worthwhile, a settlement or installment plan.
  4. Follow-up. Auctions, appeals and settlement with removal of restrictions.
+5 thousand cases handledTen years of law practicePractice before the STJ and the STFFeatured in G1, UOL, Estadão and TV Globo

Case review

Let's review your case

Answer the questions, one at a time. At the end you can attach documents, which go straight to a folder in the firm's Drive, and send the summary via WhatsApp. Everything is protected by attorney-client confidentiality.

Common questions

Frequently asked questions

Do I need to provide a guarantee to defend myself?

For the embargos (formal defense), yes. Without a guarantee, the pre-enforcement objection (exceção de pré-executividade) is possible for matters proven by documents.

Is the partner liable for the company's debt?

Only in situations provided by law, such as acts exceeding powers or irregular dissolution.

Does paying in installments suspend the enforcement?

An installment plan suspends enforceability, and the case stays suspended while the plan is being followed.

Can the penalty be reduced?

There are legal arguments against disproportionate fines. See the tax fine reduction page.

Do you serve clients from other states?

Yes. The firm is based in Anápolis-GO and serves clients from every state online.

How much does it cost?

After the analysis, the firm sends a written fee proposal before any engagement.