The limitation deadline for redirect of the tax execution in face of managing partner responsible for wrong dissolution

Abstract

The article deals with one aspect of the tax liability, what is the contingency redirect the collection of the tax credit in the tax foreclosure under Article 135 of the National Tax Code, which allows identification of the initial term of the period in question limitation for this purpose, since this is one of the most controversial issues in the context of tax foreclosures. Explores the intercurrent prescription institute where it is necessary redirection of tax enforcement to managing partner due to irregular dissolution of the company as well as its starting point as the doctrinal and jurisprudential understanding. First, it deals with the aspects of the tax liability based on art. 135, III, of the National Tax Code and certifies the legal provisions that give the extra redirect, putting into focus where there is irregular dissolution of the company performed, clarifying also in which the managing partners occasions can be held accountable. After passes to analyze general aspects of prescription application in tax law, with the differences of this for civil prescription and making a brief comparison with the Institute of decay. Finally, it analyzes the initial term for the limitation period score for the Treasury efetive accountability of the managing partner for the tax credit, exposing the positioning of the Superior Courts and covering the differences on the subject. With the development of this research it was found that the matter is pending resolution in Special Appeal No. 1201993 / SP, submitted to the rite of repetitive appeals.