Reversão fiscal: a responsabilidade subsidiária dos gerentes ou administradores por dívidas, multas e coimas

Abstract

This current work is about the processual mechanism entitled of "tax reversion", as a way to fulfill the subsidiary liability of executive managers and administrators. Therefore, withdrawing an analysis of the above mentioned processual mechanism implies, mandatorily, to analyze the liability that the same consolidates. Let's then focus on the "tax reversion" as a way to consolidate the tributary subsidiary liability and its inapplicability to the inscribed "civil responsibility as an outcome of fines".