Dezordi, Evandro LuisRibeiro, Raquel2024-03-182024-03-182023https://repositorio.uricer.edu.br/handle/35974/654The present work aims to analyze the redirection of tax enforcement to partners in cases of irregular dissolution of the legal entity, addressing more specifically the statute of limitations of said tax redirection, given that for a long time there was a legal disagreement about the initial milestone counting this statute of limitations for the redirection of tax enforcement, all this taking into account the theory of disregard of legal personality. In order to better address the topic under discussion, topics such as the statute of limitations will be studied, in a general scope and within the tax law itself, tax liability of partners, theory of disregard of legal personality, the theory of actio nata. Finally, an analysis will be carried out of the theses established by Resp 1.201.1993 and their consequences in the statute of limitations.pt-BRDireitoDireito tributárioExecução fiscalTrabalho de Conclusão de Curso