THE The Anticipation of Asset Seizure in Tax Enforcement Proceedings

A CRITICAL ANALYSIS OF THE INTERPRETATION OF ARTICLE 854 OF THE CPC BY STATEMENT II, ​​NO. 22 OF FONEF AND ITS JURISPRUDENTIAL REPERCUSSIONS IN THE TRF3

Abstract

This undergraduate thesis critically analyzes the anticipation of patrimonial constriction in tax enforcement proceedings, focusing on the interpretation of Article 854 of the Brazilian Code of Civil Procedure (CPC) of 2015, especially in light of Statement II, No. 22, of the National Forum of Tax Enforcement (FONEF). The research investigates the compatibility of the unavailability of financial assets before the defendant's summons, under the guise of an “executive attachment,” with constitutional procedural guarantees and the system of attachment and garnishment in Brazilian law. Through a bibliographic, documentary, and jurisprudential review, with emphasis on decisions from the Federal Regional Court of the 3rd Region (TRF3) and the Superior Court of Justice (STJ), the study concludes that the extensive interpretation of Article 854 of the CPC, which allows the blocking of assets before summons without strict observance of the legal requirements for attachment (non-location of the debtor or periculum in mora), does not align with the system of fundamental guarantees. It is argued that such practice compromises due process, adversarial proceedings, and the right to ample defense, unduly prioritizing the effectiveness of enforcement over the taxpayer's rights. The work proposes recommendations for a more judicious and substantiated application of restrictive measures, reinforcing the role of the Judiciary as a guardian of fundamental guarantees.