Incidente de desconsideração da personalidade jurídica (IDPJ) e redirecionamento do executivo fiscal a terceiros: uma análise à luz do devido processo legal em matéria tributária

• Autor(a) principal: Gutierres, Katia Locoselli
• Data de Publicação: 2024
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/41152
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; IDPJ; Devido processo legal; Contraditório; Ampla defesa; Responsabilização tributária; Execução fiscal; IDPJ; Due process of law; Adversarial principle; Full defense; Tax liabilite; Tax execution

Due process of law in tax matters requires that the debtor has participated in the phase of constitution of the tax credit, having been given the right of defense, with all inherent means and resources, before the debt is registered as an active debt. This does not occur, however, in the event that the fiscal executive is simply redirected to a third party in the course of the process, without having participated in any act that gave rise to the formation of the executive title (CDA). These third parties are simply included in the tax executive and surprised with blockages of assets effected by force of decision, in which the magistrate concludes, based on a unilaterally presented version by the Tax Authorities, that they would be responsible for the tax debt originally constituted against the legal entity. Therefore, the relevance of the IDPJ to the guarantee of the due legal process in tax matters stands out, as this procedural instrument imposes the need for prior investigation of the facts alleged by the tax authorities for, only after exercising the adversarial principle, if confirmed by the magistrate to concreteness of any of the hypotheses provided for in the aforementioned articles of the CTN, authorize the redirection of the executive order for tax liability of these third parties, with all its legal consequences