Prazo prescricional na execução fiscal: o redirecionamento da execução para o sócio responsável em hipótese de dissolução irregular da empresa

• Autor(a) principal: Medeiros, Caroline dos Santos
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Universitário da Ânima (RUNA)
• Texto Completo: https://repositorio.animaeducacao.com.br/handle/ANIMA/5830
• topic: Execução fiscal; Dívida ativa; Redirecionamento; Prescrição; Dissolução irregular; REsp n. 1201993

This monographic work refers to the counting of the statutory period in Fiscal Execution for the redirecting of responsibility to the partners-managers in the event of an irregular dissolution of the executed company. In order to do so, it introduces the Fiscal Execution, examining the peculiarities of its procedure, it is studied the necessity of the registration of the debt with the Public Treasury in active debt so that it can be object of this procedure, as well as it includes the institute of the prescription and prescription intercurrent in fiscal foreclosures. It was also necessary to study the limited liability of companies in the branch of Tax Law and the possibility of liability of the managing partners for the practice of an act with excessive powers, infraction of law or irregular dissolution of the company. Also, in order to understand the feasibility of redirecting accountability to members, highlighting the irregular dissolution, the institute of disregard of the legal entity applies, and the managing partner responds for the due tax. Finally, the academic work presents the judgment of the Special Appeal (REsp) n. 1201993 (item 444 in the repetitive system), which pacified that the count of the prescriptive period for redirecting the Fiscal Execution in the event of an irregular dissolution of the company, starts from this event.in the event of an irregular dissolution of the company, should start from this event.