A prescrição para o redirecionamento da ação de execução fiscal

Abstract

The purpose of this work is to analyze the existing discussion regarding the prescription for redirecting the tax execution to the managing partner of the legal entity, involving, in particular, the controversy surrounding the initial term for the count. Initially will be approached the legal prescription institute, the actio nata theory and the tax liability of the managing partner provided in art. 135, III of the CTN, to then enter the central point, about the prescription for the redirection and its initial term. For that, a bibliographical, legislative and jurisprudential review was used, in order to systematize the doctrinal and jurisprudential positions on the issues under study. In the field of scientific-legal research, the legal-descriptive model was adopted, since the objective of the research was to dissect the topic, to break it down into parts by analytical and descriptive methods. It is concluded that, in cases where the fact that gives rise to the redirection occurs before the order ordering the citation in tax execution, this should be the initial milestone, whereas the term a quo will be the moment in which a of the hypotheses of redirection if these occur after the said order, thus harmonizing the theory of actio nata that protects the institute of prescription and joint liability of art. 135, III of the CTN.