2019-01-212019-01-092019-01-212019-01-09https://ri.ucsal.br/handle/prefix/559This 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.Acesso AbertoResponsabilidadeSócioCertidão de dívida ativaExecução fiscalÔnus da provaIncidente de desconsideração da personalidade jurídicaDevido Processo LegalResponsibilityPartnerDebt Clearance Certificate by the Federal executable taxTax executionBurden of proofIncident of disregard of legal entityLegal processDue legal processO 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 ativaTrabalho de Conclusão de CursoCiências Sociais AplicadasDireito