Author: Rosangela Sousa

Source: Financial Executives - São Paulo / SP - CAPA - 23/03/2010

The bill that allows Federal Revenue inspectors to break debtors' confidentiality, pledge their assets or break into homes and businesses without prior authorization from the Judiciary is generating controversy, as it arouses in the taxpayer the fear that he has revoked the right to ample defense , guaranteed by the Federal Constitution.

“I am not going to say that it is abuse of power, it is abuse of legislation. All Brazilians are guaranteed the right to be judged and defend themselves, but in this case [the measure] removes from the Judiciary the power to discuss whether the debt is valid or not before seizing assets, "said Edson Balduíno Júnior, lawyer specialized in corporate law.

In the opinion of the lawyer, this is the big problem of the measure, because taking any debt to the attachment without judicial scope makes the measure unconstitutional. “What is going to happen: if I don't owe and they owe me good, they give me back part of the money in ten years, as a precatory. This system that they want to approve is very wrong. ”, He added.

According to Balduíno Júnior, in the last few years the Tax Authorities have been adopting mechanisms that hinder tax evasion, such as the adoption of the NF-e (Electronic Invoice), which issues and stores the circulation of goods or provision of services, therefore, it would be necessary to adopt such a rigid practice.

“They need to have agile means of collection, they do, but they already have, effective means have already been created. From five years back, the Revenue has been very efficient in collecting credits. They are looking to speed up collection, but this is the wrong way. ”

For him, the confiscation and seizure actions must continue through the Judiciary, as every taxpayer has the right to a legal process. "Investigations regarding taxpayers' assets are constitutionally delegated to the Judiciary," he concluded.

The Chamber received three proposals in April 2009, and the discussion will be chaired by Deputy Jurandil Juarez (PMDB-AP). This includes all debtors who are registered with the active debt.

By Rosangela Sousa