The 2nd group of the Superior Court of Justice excluded from the Passive Polo of Fiscal Execution the company administrator partner who violated their legal depositary duties in a process moved against the company administered.

The Understanding adopted is that the noncompliance of the depositary obligations does not authorize the disregard of legal personality and, consequently, does not allow the redirection of implementation against the partner-depository. According to the rapporteur, Minister Humberto Martins, the unlawful act must be directly related to the administration of the company, which does not occur with the violation of depositary duties. The noncompliance of such duties involves the relation of the individual with the State-justice, and not with the management of the company.

in allusion to art. 135 of the National Tax Code, Minister Rapporteur stated that "the disregarding of legal personality, with the consequent invasion in the equity of members for the purpose of satisfying the company's debts, it is measured of exceptional character, admitted only in the hypotheses expressly provided for in that Article ".

The decision reinforces the position of the Superior Court that the disregarding of legal personality is exceptional measure.

Special feature No. 1.421.220 / PE