According to the recent decision of the STJ, partners cannot be charged by office for tax debts of companies

Ministers of the 1st Panel of the Superior Court of Justice, unanimously, have decided that the partner of a company cannot be automatically held responsible for the tax obligations of the company without the presentation of the creditor in the course of the process .

The magistrates accepted the appeal filed by a company's partner and invalidated the decision that directed the tax enforcement against it to the collection of society's debts. The direction was carried out by the judge of tax enforcement for the collection of service tax debts, which should have been paid off before the municipality of Rio de Janeiro.

In this case, the partner argued that, in order for the collection to reach his personal assets, it was necessary for the municipality to establish an incident of disregard of legal personality, whose possibility is provided for in the Code of Civil Procedure, in articles 133 to 137, to blame partners or administrators for legal entities.

The Court of Justice of the State of Rio de Janeiro, cut of origin of the case, decided unfavorably to the taxpayer. According to the TJRJ, there would be no need to establish the incident, since the company targeted by tax execution was closed irregularly, without observing the legal formalities, constituting abuse. Thus, the redirection of the collection against the partner would have automatic authorization.

Submitted the demand to the Superior Court of Justice, however, the first class understood that, when redeeming the fiscal execution of office, that is, without the request of the parties, the first judge violated the principle of the inertia of jurisdiction. According to the mentioned standard, except in exceptional cases provided for by law, the process shall be commenced by the initiative of the parties. In addition, the ministers agreed to order the return of the case to the Rio de Janeiro Court of Justice for the continuity of tax enforcement.