A necessidade da instauração do incidente de desconsideração da personalidade jurídica no redirecionamento de execuções fiscais. Entendimento das turmas do STJ
This article seeks to relate the compatibility of Law No. 13,105/2015 with the Tax Enforcement Law (LEF). First, it will examine how the CPC/2015 applies subsidiarily to tax enforcement. Next, there will be an analysis of the specific aspects of the IDPJ, highlighting its characteristics and p...
| Autor principal: | ARAÚJO, Márcia Caroline Santos |
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| Grau: | Artigo |
| Publicado em: |
2024
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| Assuntos: | |
| Acesso em linha: |
https://bdm.ufpa.br/jspui/handle/prefix/7485 |
| Resumo: |
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This article seeks to relate the compatibility of Law No. 13,105/2015 with
the Tax Enforcement Law (LEF). First, it will examine how the CPC/2015 applies
subsidiarily to tax enforcement. Next, there will be an analysis of the specific
aspects of the IDPJ, highlighting its characteristics and purposes. One of the
central points will be the identification of possible antinomies between the IDPJ
and the LEF, considering the objectives of both regulations. Finally, the article will
propose a unified interpretation of the legal system that promotes a harmonious
integration between the provisions of the Code and the guidelines of the LEF.
This approach aims not only to clarify existing doubts but also to contribute to a
more effective and coherent application of the norms in the context of tax
enforcement. |