A responsabilidade tributária e o redirecionamento das execuções fiscais à figura dos sócios e administradores de empresas

Abstract

The present work shall be developed aiming to analyze and discuss, always in line with the constitutional precepts, the systematic of article 135 of the Brazilian National Tax Code, which is related to the partners and administrators personal responsibility before private law legal entities. From the verification of the tax responsibility and its attainment, we shall demonstrate if the assets autonomy of legal entities will or will not remain unchanged and also if partners with managing powers and administrators must be personally responsible under the current legal concepts. We shall also analyze the argument of partners and business administrators, in both judicial and administrative extent, as well as the political sanctions that force the tax responsible to lay out their personal assets without the effective prove of an illegal commitment. At the end, we shall verify the predominant understanding of the Brazilian Superior Court of Justice under the theme of tax responsibility and the reorientation of fiscal executions to partners and business administrators