The study aims to examine the criteria for allocation of tax liability for shareholders of companies. The analysis is intended to seize the criteria of rationality to be observed by the applicator of the standard when the incidence of the standard of liability and not properly
identify the extent of correct interpretation of the requirements of the tax code that define the
liability of shareholders. We will discuss the personality of the legal and statutory requirements for its disregard of the tax law, building the rule of law creates the legal
relationship of tax and the tax liability of third parties. It will also be discussed the importance of the process and administrative procedure in the training and the tax relationship and rightly reflect the development of this process in the legitimacy of both the constitution of the tax credit as the attribution of responsibility. The main work is to establish a comparison between the presumption of liquidity and certainty of the certificate of debt outstanding and the basic guarantees of due process, the wide defense and legality to criticize the legitimacy of the
claim made without the observance of these guarantees and the consequences this loss of legitimacy of the claim in any defense available to the debtor
