Disregard the Legal Entity and its Applicability at Brazilian Enforcement Proceedings Tax Act – LEF in the Light of the Dialogue of Source Theory

Abstract

This article intends to analyze the innovation brought by Law n. 13.105/2015, the current Civil Procedure Code (CPC/2015), which, by regulating the third parties proceedings through the use of the novel Disregard the Legal Entity (IDPJ), raised many doubts regarding its compatibility with the Enforcement Proceedings Tax Act (LEF). First, we intend to analyze the subsidiary application of the CPC/2015 to tax enforcement, to then verify the specific aspects pertaining to the IDPJ itself and the possible antinomies existing between the IDPJ and the LEF. And finally, after identifying these possible antinomies, present a new tool for unitary interpretation of the legal system, so as not to disregard the innovative and guarantor spirit of the CPC/2015, as well as to give the unitary perspective of the legal system through the Prof. Erik Jayme’s thesis of University of Heidelberg, Germany – The Source Dialogue (Der Dialog der Quellen).