Responsabilidade do sócio, diretor, gerente ou representante da sociedade limitada por débito tributário

• Autor(a) principal: Luiz, Cristiano Constantino
• Data de Publicação: 2018
• 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/5599
• topic: Sociedade limitada; Responsabilidade; Direito tributário

This monograph aims to analyze the liability of the partner, director, manager or representative of the company limited by tax debit. METHOD: As for the approach, qualitative research was used; as for the method, the deductive was used; as to the depth of the study, the exploratory research was adopted; as for the procedure, we used bibliographical and documentary research, based on legal doctrines, legislation, scientific articles and common law. RESULTS: The business societies have always had an important role in the economic and social development of the country. The Federal Constitution / 1988 defined fundamentals and principles of the economic order, as the principle of patrimonial autonomy, which implies in the patrimonial separation between the legal entity and their members. The Civil Code / 2002 lists the corporate types, among them the limited society, whose have as characteristic the limited liability of the partner to the amount invested in the company. The tax liability is born when the obligation to pay the tax is not fulfilled spontaneously, attributing to third parties that are bound to the tax event the obligation to pay the tax credit. There is questioning whether the partner, manager, directors and administrators have personal responsibility for tax debts. The National Tax Code (Articles 134, VII, 135, III) deals with this matter and the doctrine and the common law differ as the application of the referred articles, being the majority the understanding that the simple lack of payment of taxes does not blame managers and administrators, but recognize personal responsibility in hypotheses of acts committed with excessive powers, infraction of law, social contract or statutes, like in cases of irregular dissolution of the society, evasion of ICMS, simulation of society with the purpose of fraud to the tax, alienation of assets of the society when she has already been debtor to the tax, anticipation of the profits to the partners without payment of taxes, among others. There is, also, divergence in the doctrine and common law regarding the possibility of application the disregard of legal personality. CONCLUSION: Only in cases of violation of law, violation of the social contract, of the social statute or excess of mandate is that the partner, director, manager or representative of the limited society can be blamed with its private patrimony by tax debit, according to the understanding of legislation, doctrine and common law