THE TAX EXECUTION PROCEDURE: THE INAPPLICABILITY OF THE INSTITUTE OF THE LEGAL ENTITY DISREGARD

Abstract

he purpose of this article is to analyze the non-application of the incident of disregard of legal personality in the context of tax enforcement procedure. It will also study the origin of the incident in legal proceedings and its standardization by the Civil Procedure Code of 2015. The study will demonstrate that tax enforcement actions have their own procedure because of their need to be processed quickly. This is a differentiated rite in which compliance with the specific rules of processing is necessary. The agility in the handling of the tax procedure is one of the main reasons for the non-application of the incident. It is emphasized that the procedure safeguards individual and collective rights and guarantees prescribed in the Constitution and in Brazilian law. If there is a need to quote credits satisfactorily, there is no disregard for the legal personality. It is show that disregard occurs within the procedure itself, in view of the need for speed and procedural savings. It is emphasized that the procedure safeguards individual and collective rights and guarantees prescribed for in the Constitution and in our Brazilian law. The article demonstrated that disregard of legal personality observes the contradictory and a full defense principles of the administrators involved in the executed legal entity.