DISREGARD OF LEGAL PERSONALITY IN TAX EXECUTION

Abstract

This article intends to discuss the use of disregarding legal personality in the scope of Tax and Business Law, a tool used by the Public Treasury in the judicial sphere. In this context, this article will bring the State's conception of asking the court to disregard the legal personality in order to satisfy the credit directly affecting the assets of the individual, the partner of the company or third party and in some cases redirecting the tax execution to companies of the same economic group. Fraud and property confusion turn the partner into an active debtor, making the disregard of the legal personality a means of tax enforcement. It exposes in Brazilian legislation the articles that narrate the disregard of legal personality and those that deal with the responsibility of the partner, it brings the understandings of the Courts regarding this topic, summaries, judgments, and doctrinal understandings over the years until the current moment.