The Superior Court of Justice validated the use of the tool known as “teimosinha,” a Sisbajud feature that allows automatic repetition of asset-freezing orders in tax enforcement proceedings. The decision reinforces the trend toward expanding the effectiveness of judicial asset-seizure mechanisms, especially in collection actions brought by public authorities.
In practice, the measure allows the freezing attempt not to be limited to a single isolated order, but to be repeated on a scheduled basis over a defined period. As a result, the likelihood of locating available financial assets in the debtor’s bank accounts increases, which may have relevant impacts on companies with tax debts under judicial collection.
From a corporate perspective, the decision requires a more structured approach to procedural monitoring and financial management. Companies with ongoing tax enforcement proceedings should consider the risk of successive and automated freezes, including at moments when funds enter their accounts, which may affect cash flow, operational commitments, and payment predictability.
The use of “teimosinha” also tends to reduce the room for generic challenges. To set aside or limit the measure, it will become increasingly important to present concrete grounds, demonstrate any excess in the seizure, prove the unseizability of certain amounts, or indicate suitable alternatives to secure the enforcement proceeding.
In this scenario, companies are advised to adopt preventive and responsive measures, including continuous monitoring of tax enforcement proceedings, review of defense strategies, organization of financial documents, prompt identification of amounts protected from seizure, and assessment of judicial guarantees, such as surety bonds or bank guarantees, when compatible with the specific case.
The decision reinforces the importance of integrating legal, finance, and corporate governance teams in the management of tax liabilities. In an environment where collection mechanisms are becoming more efficient, predictability and internal organization become essential elements to reduce risks and preserve business continuity.
