Necessity to Follow the Incident of Disregard of Corporate Entity to Move a Tax Execution to the Business Partners

Abstract

From the effectiveness of the Civil Procedure Code of 2015, a new instrument was created to disregard of corporate entity, the “Incident of Disregard of Corporate Entity”, established between articles 133 to 137 of the referred Code. After the creation of this instrument, a new discussion raises at Tax Law: is it necessary to follow the “Incident of Disregard of Corporate Entity” to move a Tax Execution to the business partners? Because this is a recent issue, it does not yet have a firm position at the Courts, but there are already some decisions about this theme. The premises adopted at these decisions to resolve the cases will be analysed, and before that an analysis will be done of these premises together with the law that involves the theme (Federal Constitution, Civil Procedure Code and Tax Execution Code) to try to answer the question which is the object of this research under two aspects: i) move the Tax Execution when the partner is already at the Debt Certificate before the Tax Execution was filled; and ii) move the Tax Execution when the partner was not at the Debt Certificate before the Tax Execution was filled.