The first panel of the Superior Court of Justice stated, by a majority decision, that the agreement made between the Federal Justice and the Brazilian Central Bank for the location and seizure of bank accounts is legal. In the decision, the court accepted an appeal of the Brazilian Social Security Institute (INSS) against decision of the Regional Federal Court. However, this understanding is not unanimous inside the Superior Court of Justice. In a recent decision, the Superior Labor Court recognized that BACEN JUD system may also be used for the seizure of debtor’s account in the judicial collection of taxes.
(Resp n. 0164602-2)