Requirement for (Tax) Administrative Proceedings prior to Redirecting the Tax Enforcement to the Managing Partners

Abstract

This paper aims to discuss the requirement for (tax) administrative proceedings (PAF) prior to redirecting the tax enforcement to the managing partners of the legal entity under execution by the tax authorities, considering the constitutional rights of the due legal process, full right to defense, adversarial principle and legal certainty, when taking into account the responsibility provisioned under article 135, III, CTN. The need for proof of the illicit act is evidenced and of willful intent, through the PAF, once the tax assessment is a mere process of compliance, cutting off the right to defense of the party under execution. Accordingly, it will discuss the constitution of tax credits and its transformation into enforcement order – Debt Certificate – permitting the Tax Authorities to collect the amounts by means of tax enforcement. It will expound on the taxes payable by the taxpayer, as one of the analyzed objects. Finally, it intends to demonstrate the procedure adopted by the Tax Authorities to secure the equity of the managing partners in order to collect the tax credit of the legal entity.