A prescrição da pretensão fazendária para o redirecionamento da execução fiscal: uma análise à luz do princípio da actio nata

Abstract

The research comes across the analysis of the pretension of Fisco, in order to redirect the executional plea in cases of tributary responsibility through the irregular dissolution of society. It has the general objective of establishing the fixing criteria of the starting point of the prescription count, in order to redirect fiscal execution under the light of the actio nata. It was sought to specify the conceptualization of the assigned personality to Legal Person, as well as the requisition for it’s disregard; distinguish the hypothesis of tax liability, for substitution and transfer to the unlawful dissolution of the Legal Person. In the end, the objective to point the divergence between the judged by Superior Court of Justice (STJ) about the deadlines for redirecting fiscal execution, keeping in mind the former understanding from the same court back in 2009, as well is defending the action nata principle, owing to the vertical discrepancy of legal relationship between the State and the taxpayer, looking forward to establish the supremacy of the public interest over the particular, in addition to reprimanding fraudulent conduct.