Resumo

REVILLA CERRILLO, Eric Sergio  e  SOTO AMADOR, Ana del Carmen. The embargo on federal Tax matters between legality and the lack of limits. Tla-melaua [online]. 2015, vol.8, n.37, pp.156-184. ISSN 2594-0716.

In the presence of a strong tax credit in favor of the federation, a state born of objective and subjective uncertainty about the property of the taxpayer, therefore, faced with the collection of the debt via garnishment the taxpayer estate, executed by the tax authority. Granted that the latter can seize to the limit of the debt, the executor acting in the exercise of the circumscribed and unlimited power awarded, subjectively, using merely the opinion of the executor and not the amount owed or the documents presented by third parties, seizes personal property to suit the executor and not what should be; capability regulated discretionary, arbitrary or a subjective power without limits, ultimately an act of legality with limits.

Palavras-chave : Executor; garnishment; judgment; subjectivity; limits.

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