BETWEEN THE SET UP OF DISREGARD DOCTRINE INCIDENT AND REDIRECTION TO THE PARTNER: THE CONSTRUCTION TAX EXECUTION’S BABEL TOWER?

Abstract

This paper analyzes the necessity of establishing the disregard doctrine incident in order to reach the partner's patrimony in the tax enforcement, facing arguments for and against this possibility and demonstrating how the “source dialogue theory” can help to better understand an interpretation that privileges constitutional fundamental rights. It is concluded that, even in the face of distinct positions and intense doctrinal and jurisprudential disagreements, the disregard doctrine incident should be established in tax enforcement, to the detriment of direct redirection of tax enforcement.

Keywords

• disregard doctrine incident
• redirection of tax execution
• tax enforcement
• intervention of third parties
• contradictory and broad defense