{"id":1982,"date":"2026-09-02T09:55:24","date_gmt":"2026-09-02T12:55:24","guid":{"rendered":"https:\/\/brzadvogados.com.br\/?p=1982"},"modified":"2026-09-02T09:55:24","modified_gmt":"2026-09-02T12:55:24","slug":"redirecionamento-da-execucao-fiscal","status":"publish","type":"post","link":"https:\/\/brzadvogados.com.br\/en\/redirecionamento-da-execucao-fiscal\/","title":{"rendered":"Theme No.1.393: STJ Defines When Tax Enforcement Proceedings May Be Redirected Against the Estate and Heirs"},"content":{"rendered":"

<\/p>\n

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When ruling on Repetitive Theme No. 1,393<\/a>, the 1st Section of the Superior Court of Justice (STJ) established that a tax enforcement proceeding may only continue against the estate, heirs, or successors if the debtor was validly served before their death. As the case was decided under the repetitive appeals procedure, this understanding must be followed by lower courts.<\/p>\n

The dispute involved tax enforcement proceedings filed while the taxpayer was still alive, but whose death occurred before service of process. Initially, the reporting Justice voted in favor of redirecting the tax enforcement proceeding, considering the death a subsequent event occurring after the filing of the action. The dissenting opinion, however, prevailed, based on the premise that the procedural relationship is only established upon valid service of process on the defendant.<\/p>\n

Accordingly, if the debtor dies before being served, the tax enforcement proceeding must be dismissed. This does not, however, prevent the tax authorities from filing a new tax enforcement proceeding. Therefore, in light of the understanding established by the STJ, redirecting the tax enforcement proceeding against the estate, heirs, or successors is limited to situations in which the debtor dies after having been duly served.<\/p>\n<\/div>\n

<\/p>","protected":false},"excerpt":{"rendered":"

When ruling on Repetitive Theme No. 1,393, the 1st Section of the Superior Court of Justice […]<\/p>\n","protected":false},"author":3,"featured_media":1983,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-1982","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletim-brz"],"acf":[],"yoast_head":"\nRedirecionamento da execu\u00e7\u00e3o fiscal<\/title>\n<meta name=\"description\" content=\"Redirecionamento da execu\u00e7\u00e3o fiscal: STJ define regras para cobran\u00e7a contra esp\u00f3lio, herdeiros e sucessores no Tema 1.393.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/brzadvogados.com.br\/redirecionamento-da-execucao-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" 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