DISREGARD OF LEGAL PERSONALITY: CONVERGENCES AND DIVERGENCES BETWEEN THE CIVIL REGIME (ART. 50 OF THE CIVIL CODE) AND THE TAX LIABILITY OF PARTNERS AND ADMINISTRATORS (ART. 135 OF THE CTN)

Abstract

This article analyzes the difference between the disregard of legal personality provided for in art. 50 of the Civil Code and the personal liability of partners and administrators for tax debts provided for in art. 135, III, of the National Tax Code. Although both situations may result in reaching the personal assets of the partner or administrator, they are not the same legal institute. Each regime has its own foundations, requirements, and procedural consequences. In the civil sphere, disregard depends on the demonstration of abuse of legal personality, characterized by deviation of purpose or commingling of assets. In the tax field, liability arises from acts exceeding powers or violating the law, the articles of association, or the bylaws, with irregular dissolution being one of the main situations recognized by case law. Through qualitative, theoretical, and descriptive-explanatory research, developed on the basis of bibliographic and documentary procedures and the comparative method, from the analysis of legislation and of understandings consolidated by the Superior Court of Justice, especially Precedents 430 and 435, the article also seeks to demonstrate the difference regarding the need to initiate the incident of disregard of legal personality provided for in the Code of Civil Procedure.