In the judgment of Theme 962, the STJ understood that the partner responsible at the time of the taxable event and who regularly left the company, is not liable for Tax Enforcement in the event of irregular dissolution occurring after the departure of said partner.
It was therefore decided that the partner who must answer for the tax debts is the one who actually committed the unlawful act with the irregular dissolution of the company.
The established thesis will be applied to other cases in the country
