Bárbara de Alcântara Mattos
Lawyer at Marcos Martins Advogados
The Superior Court of Justice recently ruled that only the partners who managed the company at the time of its irregular dissolution can be held liable for a legal entity’s tax debts.
Thus, those partners, even if they were managers at the time of the taxable event, cannot be held liable for its payment when, without incurring in illegal practices, they withdrew and did not cause its subsequent irregular dissolution.
The thesis defended by the Treasury, that tax debts could be directed to partners who withdrew from the company legitimately, prior to the irregular closure of its activities, has therefore fallen.
This understanding is binding, meaning that it must be observed and applied in all judgments that deal with this issue, which is why it will bring greater legal certainty to the members and former members of a company.
Marcos Martins Advogados makes its tax team available to answer any questions on this issue.
