Through The present study we intend to reflect on the excesses committed by public agencies in relation to the receipt, at any price, of the tax credits that are supposedly owed to them.
Thus, as we know, the public agencies, municipalities and other entities equated with regard to the legal-tax treatment, the way of receiving the credits is due to the route of the executive action, under the terms of the Federal Law 6,830 of September 22, 1980.
However, we Will Concentrate on the present work, with regard to the judicial execution promoted by Public Farms in general (Union, States, Municipalities and Distrito Federal), in the face of legal persons and the subsequent direction to the partners and Directors.
In This North, after the constitution of the tax credit and the consequent registration in active debt, the judicial collection of the aforementioned credits is initiated by means of the Tax Execution.
To this end, in summary, in the proceeding of the executive action filed against a certain legal entity, when the Executing does not have sufficient means to pay the debt or its guarantee, due to the failure of the company, in most cases, the Fiscal Execution is directed to the physical person of the partners, managers or directors, indistinctly.
This direction, basically, is based on the allegation that there was the irregular dissolution of society, a fact that, if duly proven, would chancellery the tax liability of them.