PARTNER’S TAX LIABILITY AND DUE PROCESS OF LAW: THE UNCONSTITUCIONALITY OF THE REDIRECTION OF FISCAL ENFORCEMENT
The tax legislation establishes the personal responsibility of the partners, for the tax debts contracted by the company. In the absence of a specific provision in the legislation, however, the jurisprudence established the redirection of tax enforcement as a means of collecting the members, in the...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade do Estado do Rio de Janeiro
2018-12-01
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| Series: | Revista Eletrônica de Direito Processual |
| Subjects: | |
| Online Access: | https://www.e-publicacoes.uerj.br/index.php/redp/article/view/32157/27455 |
| Summary: | The tax legislation establishes the personal responsibility of the partners, for
the tax debts contracted by the company. In the absence of a specific provision in the legislation, however, the jurisprudence established the redirection of tax enforcement as a means of collecting the members, in the above cases. This work, therefore, debug the redirection of the tax execution in the light of the vectors established in the Civil Law (subsidiary regency of the Tax law), and, above all, Due Process of law, in addition to the principle of Tax Justice, since it conflicts juridical order and non-derogable constitutionals precepts. |
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| ISSN: | 1982-7636 |