REDIRECTION TO PARTNERS IN TAX EXECUTION AND THE PROCEDURAL INCIDENT OF DISREGARDING LEGAL PERSONALITY IN THE NEW CODE OF CIVIL PROCEDURE Claudia Guenkka Duarte, Oswaldo Luis Caetano Senger

Abstract

This article introduces the tax liability of the partners of an entrepreneurial
 society for the society's tax debts, with the consequent invasion in its particular
 equity, this is an exception to the principle of the patrimonial autonomy.
It is exceptional measure, because in rule the particular goods of the partners
 do not respond for the debts of the society. A bibliographic and documentary
 method was used, as well as an analysis of pertinent legislation. Therefore,
 this work will have as a main scope the redirection in the fiscal execution
against the partners of the legal person and also the application of the procedure
 in the articles 133 to 137 of the new brazilian civil process code / 2015, what
 described for the first time this incident, being a of the greatest news brought
 by this code.