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 |
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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 |
| _version_ | 1818403228991094784 |
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| author | Liane Franscisca Hüning Pazinato Daniel Hippertt |
| author_facet | Liane Franscisca Hüning Pazinato Daniel Hippertt |
| author_sort | Liane Franscisca Hüning Pazinato |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-14T08:20:56Z |
| format | Article |
| id | doaj.art-b645339b81504db998f081c097aeb440 |
| institution | Directory Open Access Journal |
| issn | 1982-7636 |
| language | English |
| last_indexed | 2024-12-14T08:20:56Z |
| publishDate | 2018-12-01 |
| publisher | Universidade do Estado do Rio de Janeiro |
| record_format | Article |
| series | Revista Eletrônica de Direito Processual |
| spelling | doaj.art-b645339b81504db998f081c097aeb4402022-12-21T23:09:49ZengUniversidade do Estado do Rio de JaneiroRevista Eletrônica de Direito Processual1982-76362018-12-01193435454https://doi.org/10.12957/redp.2018.32157PARTNER’S TAX LIABILITY AND DUE PROCESS OF LAW: THE UNCONSTITUCIONALITY OF THE REDIRECTION OF FISCAL ENFORCEMENTLiane Franscisca Hüning Pazinato0Daniel Hippertt1Universidade Federal do Rio Grande (FURG)Universidade Federal do Rio Grande (FURG)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.https://www.e-publicacoes.uerj.br/index.php/redp/article/view/32157/27455redirection of tax enforcementdue process of lawtax liability |
| spellingShingle | Liane Franscisca Hüning Pazinato Daniel Hippertt PARTNER’S TAX LIABILITY AND DUE PROCESS OF LAW: THE UNCONSTITUCIONALITY OF THE REDIRECTION OF FISCAL ENFORCEMENT Revista Eletrônica de Direito Processual redirection of tax enforcement due process of law tax liability |
| title | PARTNER’S TAX LIABILITY AND DUE PROCESS OF LAW: THE UNCONSTITUCIONALITY OF THE REDIRECTION OF FISCAL ENFORCEMENT |
| title_full | PARTNER’S TAX LIABILITY AND DUE PROCESS OF LAW: THE UNCONSTITUCIONALITY OF THE REDIRECTION OF FISCAL ENFORCEMENT |
| title_fullStr | PARTNER’S TAX LIABILITY AND DUE PROCESS OF LAW: THE UNCONSTITUCIONALITY OF THE REDIRECTION OF FISCAL ENFORCEMENT |
| title_full_unstemmed | PARTNER’S TAX LIABILITY AND DUE PROCESS OF LAW: THE UNCONSTITUCIONALITY OF THE REDIRECTION OF FISCAL ENFORCEMENT |
| title_short | PARTNER’S TAX LIABILITY AND DUE PROCESS OF LAW: THE UNCONSTITUCIONALITY OF THE REDIRECTION OF FISCAL ENFORCEMENT |
| title_sort | partner s tax liability and due process of law the unconstitucionality of the redirection of fiscal enforcement |
| topic | redirection of tax enforcement due process of law tax liability |
| url | https://www.e-publicacoes.uerj.br/index.php/redp/article/view/32157/27455 |
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