Responsabilidade Pessoal dos Administradores por Atos Praticados com Abuso de Poder

Abstract

The article approaches the issue of tax liability of managers, specifically when they act without authority and prejudice the society. It analyses whether the liability in such cases is only of the society, of the society in conjunction with the managers, or just of those in due to the performance of acts without authority and in violation of the law. To achieve this outcome, the article examines the constitutional and legal fundamentals of the tax liability.