The Superior Court of Justice fixed the prescription term count for the public farm to redirect the tax execution of the legal entity to its directors and managers when practicing acts with excess of powers or infringement of the law, social contract or status, in accordance with the Article 135, item III, of the National Tax Code.
From that decision, the 5 (5) prescription period is counted from the quotation of the legal entity when the unlawful act is preceding to the procedural act or (ii) of the date of practice of the act infringe When tax execution is already ongoing against the legal entity.
For both cases, it will be able to demonstrate the occurrence of the unlawful act in order to substantiate its request for redirection.
The period, the term, the public farm may no longer charge the tax credit of the directors and managers of the legal entity and can not give them the personal responsibility of Article 135, III, of the national tax code.
The decision was made by the STJ plenary on the trial of May 8, 2019 when appreciating, under the rite of repetitive resources, the special appeal no. 1,201,993 / SP, and will be applied for all other processes that deal with of the same matter.
