Abstract:
The present study aims to answer the following problem: the partners and directors
of companies can be held accountable with your personal heritage tax debt of
companies administered by them or who own and what are the requirements
necessary for this affectation in personal assets be viable? Also search address if the
incident of disregard for the legal personality is a mandatory procedure in the
implementation process of insolvent companies or whether it can be dismissed. Still,
we intend to address the issue of tax accountability and understand the divergent
views among scholars where some ensure solidarity and other subsidiary. Addresswill also briefly, the incident of disregard itself, since when and how they came to be
here in our legal system, which were the first laws to recognize him until the arrival in
our civil code and civil procedure as well as the national tax code. Doctrinal and
jurisprudential concepts will be addressed, through theoretical dogmatic research, to
bring a better understanding on the topic and, finally, will be visited some judged the
recent Superior Court of Justice in order to understand what has been the placement
of the court. Finally, it is understood that the partners and administrators should be
held accountable for their companies debts as long as it is self-defense and
respected the due process of law.
