Artur Muxfeldt comments to Valor Econômico on the liability of shareholders of companies classified as habitual tax debtors

Our partner, Artur Sahione Muxfeldt, was interviewed by Valor Econômico for an article on the government’s initiative to pursue the assets of shareholders, directors, and other individuals responsible for companies classified as habitual tax debtors.

According to the article, the Brazilian Federal Revenue Service has already classified 22 companies as habitual tax debtors, with the list being continuously updated as new administrative proceedings are concluded.

In his analysis, Artur highlights that Supplementary Law No. 225/2026 strengthens the mechanisms for combating habitual tax debtors, but does not authorize the automatic seizure or pursuit of shareholders’ and directors’ assets. For this to occur, the legal requirements for personal liability must be met, with due observance of due process of law.

The topic underscores the importance of a technical assessment of the limits of tax liability and the practical effects of the new legislation.

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