A (in)constitucionalidade do redirecionamento nas ações de execução fiscal

Abstract

This monograph deals with the tax liability of third parties, specifically the means that the Public Treasury has been using to obtain the payment of the tax credit, as well as the procedures for redirecting and the incident of disregarding the legal personality. To this end, it analyzes the concept, the legal nature and the compatibility of both procedures with the rest of the Brazilian legal system. The methodology used is the dialectical critic, carrying out an analysis of the tax legislation in conjunction with the Constitution of the Federative Republic of Brazil (BRAZIL, 1988), with the civil and civil procedural legislation, using the discussions brought by the authors of the Law Tax Law, Business Law and Civil Procedural Law. Some proposals are presented, such as: the possibility of subsidiary application of the CPC in tax enforcement actions, to allow the application of the incident of disregard of legal personality, and the transaction in tax matters as a means of avoiding the need for redirection.