The Unavailability of Assets in the Administrative Tax Collection in Brazil

Brief Analysis

Authors

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

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

 

 

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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. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/488

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.

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