O incidente da desconsideração da personalidade jurídica nas execuções fiscais tributárias.

Abstract

In this work, there is aimed the analysis of the disregard doctrine in the tax executions considering the rule adopted by the Code of Civil procedure on that subject. In this context, the problem to be faced is the possible application of the incident of the disregard of the legal personality in tax executions after the advent of the new CPC. In order to enable this study, the method of deductive approach is used, which is the analysis of specific topics to then understand the topic in general, being the method of procedures the bibliographic history, with research in books, articles and other materials Written. Regarding the research technique, indirect documentation is used, such as research in books, articles and jurisprudence, more precisely in the sphere of the Superior Court of Justice after the advent of the CPC of 2015. Finally, it may be initially stated that the incident of the disregard doctrine should not be applied to fiscal executions, with a view to the existence of legal causes stipulated by the National tax code and the precedents of the STJ, the The dispensability of the incident with the intention of third party accountability. Still, there is no need to establish the incident provided in the Code of Civil procedure in the context of tax executions, since this law will be applied only when there is gap to be filled in the CTN or in the law of fiscal executions, given its Subsidiary character, while these have a preferential character.