Uma análise acerca da aplicação do princípio da "actio nata" aos casos de dissolução irregular das sociedades limitadas no curso da execução fiscal da fazenda.

Abstract

This monograph deals with the application of the principle of actio nata to intercurrent prescription in cases of irregular dissolution. It is intended, through a doctrine of analysis in comparison with recents case law, analyze, discuss and present the main theoretical aspects involving this problem. For this, we use the bibliographical research methodology consists basically in reading, book reporting and comparison of theories of the law that deal with this problem. As well as an analysis of the decisions emanating from the Superior Tribunal de Justiça. It starts with an analysis of tax enforcement and cases of accountability of those responsible for business company in cases of irregular dissolution, later entering an analysis of intercurrent prescription institute and its application through the panorama actio nata. The central theme is based on the analysis of favorable decisions of actio nata and the decisions that disagree with their application, trying to understand what would be the likely solution with a view to full legal uncertainty that we see currently established without a regular decision of the theme by the courts.