REGISTERING IN THE FISCAL RECORD THE ATTACHMENT OF PATRIMONIAL LIABILITY TO THE INDIVIDUAL FOR THE DEBTOR’S INSOLVENCY; QUID PRODEST?
REGISTERING IN THE FISCAL RECORD THE ATTACHMENT OF PATRIMONIAL LIABILITY TO THE INDIVIDUAL FOR THE DEBTOR’S INSOLVENCY; QUID PRODEST?

Summary/Abstract: The present study aims to analyze the situation of the persons responsible for causing the insolvency of a debtor, from an interdisciplinary perspective, namely that of the effects produced in the field of tax records. It is obvious that any registration in the tax records must be carried out based on a final conviction that establishes such liability. Also, it is presumed that there is a tax claim on the debtor’s patrimony, which will be covered in full or partially from the patrimony of the natural person upon whom this particular liability was established. Regulations in the field of tax records are complemented by a norm that regulates the procedure through which the claim is registered in the tax record, following the admission of the action on attachment of liability for the debtor’s state of insolvency. The efficiency and outcome of this norm is analysed in the present paper.

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