Can trust assets be seized? According to the SUNAT, they can! The protection of Escrow in Peru regarding the Tax Administrative Court´s pronouncement. Forseti. Law Review, [S. l.], v. 5, n. 7, p. 155–165, 2019. DOI: 10.21678/forseti.v0i7.1113. Disponível em: https://revistas.up.edu.pe/forseti/article/view/1113. Acesso em: 2 oct. 2026.