The Unavailability of Assets in the Administrative Tax Collection in Brazil

Brief Analysis

Authors

  • Henrique Roth Isfer Centro Universitário Curitiba - Unicuritiba
  • Edson Isfer

DOI:

https://doi.org/10.46801/2595-6280-rdta-39-5

Keywords:

tax law, tax process, constitutionality, fiscal collection, unavailability of assets

Abstract

In January 2018, by means of Law n. 13.606 – which established the Rural Tax Regularization Program (PRR) and reduced the rates for payment of Funrural debts –, the national legislator granted a new and important power of action to the agency responsible of tax collection: the possibility of unavailability of taxpayer assets unilaterally and without judicial approval. The present essay will seek to carry out a brief analysis of this new instrument and its constitutional compatibility

Author Biography

Edson Isfer

 

 

Downloads

Published

2021-12-28

How to Cite

Roth Isfer, H., & Isfer, E. (2021). The Unavailability of Assets in the Administrative Tax Collection in Brazil: Brief Analysis. Revista Direito Tributário Atual, (39), 94–105. https://doi.org/10.46801/2595-6280-rdta-39-5

Issue

No. 39 (2018)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Henrique Roth Isfer, Edson Isfer

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

O autor (ou coautor) declara que o artigo submetido à avaliação, que segue em anexo, é de sua autoria, e inédito, comprometendo-se a não publicar este artigo em qualquer outro meio, impresso ou digital, mantendo a exclusividade para a Revista Direito Tributário Internacional Atual, cedendo, em caso de aprovação do trabalho, os direitos autorais à Revista para fins de publicação do trabalho nesta edição.