{"id":4573,"date":"2018-07-10T12:01:33","date_gmt":"2018-07-10T15:01:33","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/?p=4573"},"modified":"2018-07-16T08:01:56","modified_gmt":"2018-07-16T11:01:56","slug":"office-of-attorney-general-of-the-national-treasury-procuradoria-geral-da-fazenda-nacional-pgfn-ordinance-n-376-18-fiscal-execution-private-pension","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/en\/office-of-attorney-general-of-the-national-treasury-procuradoria-geral-da-fazenda-nacional-pgfn-ordinance-n-376-18-fiscal-execution-private-pension\/","title":{"rendered":"OFFICE OF ATTORNEY GENERAL OF THE NATIONAL TREASURY (\u201cPROCURADORIA GERAL DA FAZENDA NACIONAL \u2013 PGFN\u201d) – ORDINANCE N \u00b0 376\/18 – FISCAL EXECUTION – PRIVATE PENSION"},"content":{"rendered":"

By this ordinance the Office of the Attorney General of the National Treasury had amended \u201cPGFN\u201d Ordinance No. 396\/16 which regulates administrative or judicial measures aimed at collecting the Union’s Active Debt, better known as the \u201cDifferentiated Credit Collection Regime\u201d.<\/p>\n

The aforementioned ordinance had altered several procedures, such as the assumption of compliance with the request for suspension of tax foreclosures, with a consolidated value equal to or less than one million Reais and the possibility of the Attorney National Treasury to request the attachment of a private pension plan and other assets of the executed through the \u201cBACENJUD\u201d system, or other assets through the \u201cRENAJUD\u201d system, provided that a summons has been served, even if by notice, and such procedure may be adopted when redirecting the tax execution to a debtor not originally included in the Certificate of Active Debt.<\/p>\n

It is important to register the attachment of a private pension plan violates article 833, item IV, of the Code of Civil Procedure, since it establishes that are inalienable: salaries, allowances, retirement benefits, pensions and others.<\/p>\n

It is important to note that Superior Justice Court (\u201cSuperior Tribunal de Justi\u00e7a – STJ\u201d) has already positioned itself considering inalienable any amount invested in financial applications less than forty minimum wages.<\/p>\n<\/div>

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