Limites do redirecionamento da execução fiscal nos termos do artigo 135, III, do CTN

Abstract

This paper has the objective to analyze the limits for the redirection of tax enforcement against the members and administrators of corporations. To do so, will be addressed, initially, the relationship between the corporation’s patrimony and the one of its members and administrators, focusing on the responsibility of these lasts for the first’s actions. Following, will be analyzed, on the tax law sphere, the conditions needed to charge the members and administrators of said corporations. Finally, will be inquired, during the judicial process, the requirements needed for the redirection of tax enforcement, with special attention for the burden to prove the facts that authorize its application. The methodology adopted in this paper was mainly the bibliographical, legislative and jurisprudential.