O redirecionamento da execução fiscal ao sócio gerente e sua prévia participação no processo tributário administrativo

Abstract

This paper addresses the importance of the participation of partner with unlimited liability (Article 135, paragraph III of the National Tax Code) in the administrative process before the judicial phase of collection of the tax credit. This participation - that was examined with helping of broad processuality theory - along with respect for the principles of right to be heard, and full defence, is essential for the eventual formation of an instrument permitting enforcement extrajudicial. The research deals with broad issues of administrative process and constitutional principles in question, for, specifically, apply them to the above hypothesis about the redirect of tax enforcement to managing partner. At the end of this paper we can observe that give the partner the opportunity to participate of an administrative process with the respect of the constitutional principles that were already mentioned it‟s indispensable. Besides the relevance of the formation of an instrument permitting a fiscal execution that is valid and legitimate, this research takes into account the partner's necessary participation (respecting, for sure, the fair hearing) in the administrative collection of the tax debit to privilege the State of Law based in Democracy.