A dissolução irregular da sociedade e o redirecionamento da execução fiscal para os sócios

Abstract

This article aims to analyze the tax liability of managing partners in the context of the irregular dissolution of business corporations and the consequent redirection of tax enforcement. It starts by questioning which director should be held liable: the one who caused only the event giving rise to the tax liability, the one who caused the irregular dissolution, or the one who was present in both situations. The research is justified by the need for legal certainty in the application of art. 135, III, of the CTN. The methodology used was qualitative analysis, with a review of doctrinal and case law, especially of decisions of the Superior Court of Justice. It is concluded that the interpretation of this provision should be restrictive, observing the effective participation and the fault of the director in the irregular closure of the company.