Tax Liability of the Administrator Partner in the Limited Society

• Autor(a) principal: Ávila, Fabiana
• Data de Publicação: 2009
• Outros Autores: Baltahazar, Ubaldo César
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Jurídica Cesumar - Mestrado (Online)
• Texto Completo: https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/877
• topic: Responsabilidade; Administrador; Sociedade; Dívida Tributária; Responsibility; Administrator; Society; Tax Debt; Responsabilidad; Sociedad; Deuda Tributaria.

This article proposes an analysis of the company directors’ liability for tax debt contracted in the period of their administration. The assets of the limited company partner does not respond usually by the debts incurred by the corporation, as this corporate model is characterized by a non-liability of shareholders for the debts of the company, when its capital is up. There will be, however, some situations where the partner-manager becomes responsible for the debt of the company. According to the law-tax, the partners that are shown as directors of the corporation may be held liable for running speeds corresponding to the tax obligations resulting from the practice of contaminated act of power excess or law violation, social contract or statute, in accordance with Article 135, III, of the National Tax Code. The tax liability of the article reaches the partner-manager who improperly dissolved the limited partnership without honoring the debit tax. The practice of contrary acts to the law or excess of mandate only induces the responsibility of those who have had a limited company, not just expanding the quota without power management. As the mentioned Article 135 receives different interpretations, there will be an analysis of each conditions and the necessary accountability of the partner-manager.