2020-12-212020-12-212020-12-212020-12-15https://ri.ucsal.br/handle/prefix/2681The present work aims to investigate the appropriateness of the incident of disregard of the legal personality of the Code of Civil Procedure in Tax Law, more specifically in cases of redirection of the Tax Enforcement to reach the assets of the managing partner of the company, when the hypotheses are verified tax obligations resulting from acts performed with excess of power or breach of the law, articles of association or statutes. The hypotheses of tax liability still lack procedural rules that regulate the redirection of tax enforcement in such a way as to encompass all fundamental procedural principles, such as adversarial and broad defense, and the use of the referred incident could fill this gap. To resolve this doubt, this research will use the relevant national legislation, relevant jurisprudence and existing legal studies through the best doctrine.Acesso AbertoDesconsideração da personalidade jurídicaResponsabilidade tributáriaRedirecionamento da execução fiscalIncidente de desconsideração da personalidade jurídicaDisregard of legal personality.Tax liabilityRedirection of tax enforcementIncidence of disregard for legal personalityTrabalho de Conclusão de CursoCiências Sociais AplicadasDireito