O incidente de desconsideração da personalidade jurídica e o redirecionamento da execução fiscal: uma análise da jurisprudência do Superior Tribunal de Justiça

Abstract

The separation between the legal entity and the members that compose it constitutes a essential principle for the development of the economic order: that of autonomy equity. But, like any other principle, patrimonial autonomy is not absolute. Much because it can be used as a subterfuge for the practice of acts fraudulent. To curb these illicit acts, the personality disregard theory emerged. legal system, through which it came to be understood as possible the casuistic overcoming of the personalization of the company so that the assets of its members can also be held accountable. There was not in the legal system Brazilian, however, an adequate instrument for the disregard, so that the execution against the partner was usually carried out in an abusive manner. In 2015, then, the newly edited Civil Procedure Code filled this gap by describe, in articles 133 to 137, the incident of disregard for the personality legal – incidental procedure, with a third-party intervention nature, which is applicable at all stages of the knowledge process, in compliance with judgment and execution based on an extrajudicial enforcement order