PARTNER’S TAX LIABILITY AND DUE PROCESS OF LAW: THE UNCONSTITUCIONALITY OF THE REDIRECTION OF FISCAL ENFORCEMENT
The tax legislation establishes the personal responsibility of the partners, for the tax debts contracted by the company. In the absence of a specific provision in the legislation, however, the jurisprudence established the redirection of tax enforcement as a means of collecting the members, in the...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade do Estado do Rio de Janeiro
2018-12-01
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| Series: | Revista Eletrônica de Direito Processual |
| Subjects: | |
| Online Access: | https://www.e-publicacoes.uerj.br/index.php/redp/article/view/32157/27455 |