O redirecionamento da execução fiscal: uma análise acerca da possibilidade de inclusão do sócio-gerente no polo passivo quando seu nome não constar na certidão de dívida ativa

Abstract

This article seeks to analyze the possibility of accountability of the partners for the tributary debts contracted by the legal entity, in limited liabilities companies (corporations) and limited liability shares, taking into account the fact that managers often use their managerial power to perform willful acts for the purpose of circumventing the law. The Treasury cannot be harmed by the practice of willful acts, as well as the administrator cannot be held liable without having the right to the adversary and full defense. To resolve such a conflict, the present research will use relevant national legislation, relevant jurisprudence and existing legal studies through the best doctrine.