O redirecionamento da execução fiscal: um olhar sobre as decisões do Superior Tribunal de Justiça e do Tribunal de Justiça da Bahia

Abstract

This work promotes a study based on a sample from 2015 to 2018 of judgments of the STJ and the TJBA on the redirection of tax enforcement in order to constrain the shareholders' equity in cases of irregular dissolution of the company. The objective is to reveal that there is no uniformity in the understanding, not even between the Classes of the STJ, as well as between the Chambers of the TJBA, on important aspects for the application of Art (s). 134 and 135, III, of the National Tax Code. With this disclosure, both the Treasury and the partners eventually affected by the tax execution, can better define their strategies of action, while denouncing the legal uncertainty that affects this issue in particular. We opted for an exploratory research, promoting a review of the jurisprudence that most strongly reaches the judicial processes in progress involving the State Treasury and the Municipal Treasury, in the context of the State of Bahia. The choice of this subject was also due in part to the new Civil Procedure Code, Law 13,105 / 2015, since, in setting the incident of disregarding legal personality, it instigated further research on the subject.