execução fiscal

substantivo

neolog

tax collection proceedings

Comparative law notes

Tax collection proceedings are governed by Law No. 6,830 of 1980 (known in Brazil as "Lei de Execução Fiscal" (LEF), which can be translated into English as "Tax Collection Act").

Definitions of execução fiscal

The steps involved in the course of an action filed by the Brazilian tax authorities against a taxpayer for the collection of unpaid taxes.