Some questions about the tax liability of partners and managers (article 135 of the national tax code – CTN) and the redirection of tax foreclosure.

Abstract

This paper analyzed important questions concerning the tax liability (under article 135 of the National Tax Code – CTN) in face of frequent redirection of tax foreclosure to partners and managers of companies, analyzing this legal provision in terms of legal nature (a review of the legal literature), as well as from the perspective of the dominant jurisprudence in the higher courts (Supreme Court - STF e Superior Court of Justice - STJ), trying to answer some controversial questions such as: the legal nature of the tax liability (article 135); possibility of redirecting tax enforcement suits to individuals who are private company partners; analysis of some specific cases such as the simple default, the irregular dissolution of the company and the company's bankruptcy.