O INCIDENTE DE DESCONSIDERAÇÃO DA PERSONALIDADE JURÍDICA PARA FINS DE RESPONSABILIDADE TRIBUTÁRIA DOS SÓCIOS E ADMINISTRADORES

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.