A execução fiscal de dívida ativa não-tributária e a dissolução irregular da pessoa jurídica

Abstract

This paper analyses the possibility of redirecting fiscal executory procedures of public active non-tax debt against the company's representative that caused the irregular dissolution of the company. The breach of private law regulation configures sufficient legal cause for the redirecting of the executory procedure against the legal representative, regardless of the application of tax laws. Although the normative basis on the liability of the managing partner may be divergent in the case of public active tax debt or non-tax debt, the same fact (the irregular dissolution) couldn’t be considered illicit in one case and not for another.