Revista da Procuradoria Geral do Estado de São Paulo

ISSN: 0102-8065

A aplicação do incidente de desconsideração da personalidade jurídica nas execuções fiscais: uma proposta de compatibilização

  • Paulo Guilherme Gorski de Queiroz

    • Paulo Guilherme Gorski de Queiroz

    Procuradoria Geral do Estado de São Paulo

    Procurador do Estado de São Paulo. Especialista em Direito Tributário pela Pontifícia Universidade Católica de São Paulo (PUC-SP). Mestrando na Escola de Direito de São Paulo da Fundação Getúlio Vargas – (FGV-SP).

  • n. 94 (2021)
  • 9-36
  • 31/12/2021

Resumo

O trabalho apresenta breves considerações sobre a relevância da pessoa jurídica na sociedade moderna. Analisa o novo Incidente de Desconsideração da Personalidade Jurídica e sua possível compatibilidade com a Lei de Execução Fiscal. Aborda o cotejo de valores envolvidos e o atual posicionamento do Superior Tribunal de Justiça. Conclui pela possibilidade de aplicação do incidente, desde que superados obstáculos que impeçam a devida harmonia entre a lei geral e o procedimento especial.

Palavras-chave

Personalidade Jurídica,
Incidente de Desconsideração da Personalidade Jurídica,
Compatibilidade,
Lei de Execução Fiscal,
Superior Tribunal de Justiça

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