REDIRECTION OF THE FISCAL EXECUTION FOR THE MANAGING PARTNER IN THE OCCURRENCE OF THE IRREGULAR DISSOLUTION OF THE CORPORATE COMPANY

Abstract

The purpose of this article is to clarify the responsibility of the members in case of redirecting the tax enforcement action when there is an irregular dissolution of the company of which it is a representative. To do so, it will first be outlined when it is possible to redirect the tax enforcement action to the partners, as well as what are the requirements for the redirection, taking into account the current legislation and the jurisprudence applied to the matter, since the redirection of the execution tax is only possible in some cases, such as in case of an irregular dissolution of the company. The irregular dissolution of the company is a matter summarized by the Superior Justice Tribunal (SJT), which seeks to conceptualize and underline in what circumstances a company is dissolved irregularly. In addition, it is necessary to establish who is re-sponsible for unpaid taxes in the event of the irregular dissolution of the tax-payer company. In such cases, it is possible to attribute the liability of the le-gal person to third parties, even if they have withdrawn from the company be-fore the irregular dissolution of the company. Finally, based on current juris-prudence, it is possible to conclude on who should fall into the tax liability in cases of irregular dissolution of the company, so that the tax liability is deferred.