The 2nd Panel of the STJ understands that it is mandatory that the names of employees appear in the Violation Report that has as its object the demand for FGTS that was not collected by the employer.
According to the decision, the individual identification of each employee allows the company to exercise its right to defense broadly, as it will have all the necessary information at hand.
The Court points out, however, that such a relationship does not necessarily have to be included in the Active Debt Certificate (CDA), since such information is present in the assessment.
Therefore, it is interesting that taxpayers who fall under this hypothesis revisit the infraction notices already drawn up, or tax executions in progress, and identify whether all these requirements are present, since the nullity can be recognized at any procedural stage.
