{"id":2395,"date":"2019-06-19T20:37:50","date_gmt":"2019-06-19T23:37:50","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/prova-da-ocorrencia-de-fraude-para-oportunizar-sonegacao-fiscal-pode-redirecionar-a-execucao-fiscal-as-pessoas-envolvidas\/"},"modified":"2019-06-19T20:37:50","modified_gmt":"2019-06-19T23:37:50","slug":"proof-of-fraud-used-to-facilitate-tax-evasion-can-redirect-tax-enforcement-to-the-individuals-involved","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/prova-da-ocorrencia-de-fraude-para-oportunizar-sonegacao-fiscal-pode-redirecionar-a-execucao-fiscal-as-pessoas-envolvidas\/","title":{"rendered":"Evidence of fraud used to facilitate tax evasion can redirect tax enforcement to the individuals involved."},"content":{"rendered":"<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/fraude-1.jpg\" alt=\"\" class=\"wp-image-309\"\/><\/figure><\/div>\n\n\n\n<p>In a recent decision, issued in the case of Special Appeal 1,656,172, the Superior Court of Justice understood that if there is evidence of fraud by a group of individuals and\/or legal entities, such as the creation of fictitious legal entities to facilitate tax evasion or the depletion of assets of the real debtors, the execution court may... <a href=\"https:\/\/dbtesser.com.br\/en\/imprensa\/articles\/do-redirecionamento-da-execucao-fiscal\/\">redirect tax enforcement<\/a> to the people involved. <\/p>\n\n\n\n<p>In these cases, the analysis will be carried out by the competent court based on its general power of caution and within the limits and conditions imposed by law \u2013 which allows the judge of the case <em>\u201c&quot;Extend the order of asset freeze to guarantee all tax debts generated by the individuals involved in the illegal activity.&quot;.<\/em><\/p>\n\n\n\n<p><a href=\"http:\/\/www.stj.jus.br\/sites\/STJ\/default\/pt_BR\/Comunica%C3%A7%C3%A3o\/noticias\/Not%C3%ADcias\/Hip%C3%B3tese-de-fraude-autoriza-indisponibilidade-de-bens-de-participantes-do-il%C3%ADcito-que-n%C3%A3o-constam-no-polo-passivo-da-execu%C3%A7%C3%A3o-fiscal\"><strong>Read the full article.<\/strong><\/a><\/p>\n\n\n\n<p>Source: <a href=\"http:\/\/www.stj.jus.br\/sites\/STJ\/default\/pt_BR\/Comunica%C3%A7%C3%A3o\/noticias\/Not%C3%ADcias\/Hip%C3%B3tese-de-fraude-autoriza-indisponibilidade-de-bens-de-participantes-do-il%C3%ADcito-que-n%C3%A3o-constam-no-polo-passivo-da-execu%C3%A7%C3%A3o-fiscal\">STJ<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Em recente decis\u00e3o, proferida nos autos do Recurso Especial 1.656.172, o Superior Tribunal de Justi\u00e7a entendeu que havendo prova da ocorr\u00eancia de fraude por grupo de pessoas f\u00edsicas e\/ou jur\u00eddicas, como a cria\u00e7\u00e3o de pessoas jur\u00eddicas fict\u00edcias para oportunizar a sonega\u00e7\u00e3o fiscal ou o esvaziamento patrimonial dos reais devedores, o ju\u00edzo da execu\u00e7\u00e3o pode redirecionar [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":2394,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[178,182,218,242,463,464,467],"class_list":["post-2395","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-direito-aduaneiro","tag-direito-tributario","tag-execucao-fiscal","tag-fraude","tag-sonegacao","tag-sonegacao-fiscal","tag-stj"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prova da ocorr\u00eancia de fraude para oportunizar sonega\u00e7\u00e3o fiscal pode redirecionar a execu\u00e7\u00e3o fiscal \u00e0s pessoas envolvidas | DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dbtesser.com.br\/en\/proof-of-fraud-used-to-facilitate-tax-evasion-can-redirect-tax-enforcement-to-the-individuals-involved\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prova da ocorr\u00eancia de fraude para oportunizar sonega\u00e7\u00e3o fiscal pode redirecionar a execu\u00e7\u00e3o fiscal \u00e0s pessoas envolvidas | DBTesser Advogados\" \/>\n<meta property=\"og:description\" content=\"Em recente decis\u00e3o, proferida nos autos do Recurso Especial 1.656.172, o Superior Tribunal de Justi\u00e7a entendeu que havendo prova da ocorr\u00eancia de fraude por grupo de pessoas f\u00edsicas e\/ou jur\u00eddicas, como a cria\u00e7\u00e3o de pessoas jur\u00eddicas fict\u00edcias para oportunizar a sonega\u00e7\u00e3o fiscal ou o esvaziamento patrimonial dos reais devedores, o 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