Responsabilidade tributária de grupos econômicos
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | http://hdl.handle.net/10438/16485 |
Resumo: | The research is about the liability of corporate groups for taxes propose in the Brazilian legal system. At first, the author investigates what is the definition of a corporate group in Brazilian law, especially in business and tax law. Therefore, the study focus on the limited liability of corporations, disregard doctrine and tax liability. Then, the attention will rely on testing some hypotheticals legal bases of taxes liability of corporate groups: article 30, IX, of Federal Law nº 8.212/91; article 124 of Federal Law nº 5.172/66; article 50 of Federal Law nº 10.406/2002; article 990 of Federal Law nº 10.406/02 composed with article 26, III of the Federal Law nº 5.172/66; and article 116, §1º of Federal Law nº 5.172/66. At long last, the procedure aspects of the imposition of tax liability for corporate groups will be analyzed, especially the new procedure of piercing the corporate veil introduced by the 2015 Civil Procedure Code. |
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Campos, Leonardo NuñezEscolas::DIREITO SPAraujo, Juliana Furtado CostaPrado, Viviane MullerConrado, Paulo CesarCanado, Vanessa RahalAraujo, Juliana Furtado Costa2016-05-06T13:05:57Z2016-05-06T13:05:57Z2016-03-28CAMPOS, Leonardo Nuñez. Responsabilidade tributária de grupos econômicos. Dissertação (Mestrado Profissional em Direito dos Negócios Aplicado e Direito Tributário Aplicado) - FGV - Fundação Getúlio Vargas, São Paulo, 2016.http://hdl.handle.net/10438/16485The research is about the liability of corporate groups for taxes propose in the Brazilian legal system. At first, the author investigates what is the definition of a corporate group in Brazilian law, especially in business and tax law. Therefore, the study focus on the limited liability of corporations, disregard doctrine and tax liability. Then, the attention will rely on testing some hypotheticals legal bases of taxes liability of corporate groups: article 30, IX, of Federal Law nº 8.212/91; article 124 of Federal Law nº 5.172/66; article 50 of Federal Law nº 10.406/2002; article 990 of Federal Law nº 10.406/02 composed with article 26, III of the Federal Law nº 5.172/66; and article 116, §1º of Federal Law nº 5.172/66. At long last, the procedure aspects of the imposition of tax liability for corporate groups will be analyzed, especially the new procedure of piercing the corporate veil introduced by the 2015 Civil Procedure Code.A presente pesquisa tem por objetivo investigar a responsabilidade tributária de grupos econômicos. Para tanto, analisa inicialmente o que é grupo econômico a partir da evolução da organização da empresa, verificando as formas de regulação no direito societário, bem como nos demais ramos do direito, especialmente o tributário. Em seguida, se debruça sobre a limitação da responsabilidade, a desconsideração da personalidade jurídica e a responsabilidade tributária. Verifica, então, em quais hipóteses poderia haver a responsabilidade tributária de grupos econômicos, sendo analisadas as possibilidades com fundamento legal no art. 30, IX, da Lei nº 8.212/91; art. 124 da Lei nº 5.172/66; art. 50 da Lei nº 10.406/2002; art. 990 da Lei nº 10.406/02 combinado com o art. 126, III, da Lei nº 5.172/66; e art. 116, §1º, da Lei nº 5.172/66. Por fim, aborda aspectos processuais da responsabilidade de grupos econômicos, com enfoque no incidente de desconsideração da personalidade jurídica previsto no Código de Processo Civil de 2015.porResponsabilidade tributáriaGrupo econômicoDireitoSociedades comerciaisDireito tributárioResponsabilidade (Direito)Desconsideração da personalidade jurídicaResponsabilidade tributária de grupos econômicosinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVinfo:eu-repo/semantics/openAccessORIGINALDissertaçao - Versão deposito definitivo.pdfDissertaçao - Versão deposito definitivo.pdfDissertação - Responsabilidade Tributária de Grupos Econômicos - Leonardo Nuñez Camposapplication/pdf1611453https://repositorio.fgv.br/bitstreams/5ac61ffb-499a-41a7-916a-08dfbd8b0359/download466a4ef229df31465c50f9b15f4ae6caMD51LICENSElicense.txtlicense.txttext/plain; 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|
dc.title.por.fl_str_mv |
Responsabilidade tributária de grupos econômicos |
title |
Responsabilidade tributária de grupos econômicos |
spellingShingle |
Responsabilidade tributária de grupos econômicos Campos, Leonardo Nuñez Responsabilidade tributária Grupo econômico Direito Sociedades comerciais Direito tributário Responsabilidade (Direito) Desconsideração da personalidade jurídica |
title_short |
Responsabilidade tributária de grupos econômicos |
title_full |
Responsabilidade tributária de grupos econômicos |
title_fullStr |
Responsabilidade tributária de grupos econômicos |
title_full_unstemmed |
Responsabilidade tributária de grupos econômicos |
title_sort |
Responsabilidade tributária de grupos econômicos |
author |
Campos, Leonardo Nuñez |
author_facet |
Campos, Leonardo Nuñez |
author_role |
author |
dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::DIREITO SP |
dc.contributor.member.none.fl_str_mv |
Araujo, Juliana Furtado Costa Prado, Viviane Muller Conrado, Paulo Cesar Canado, Vanessa Rahal |
dc.contributor.author.fl_str_mv |
Campos, Leonardo Nuñez |
dc.contributor.advisor1.fl_str_mv |
Araujo, Juliana Furtado Costa |
contributor_str_mv |
Araujo, Juliana Furtado Costa |
dc.subject.por.fl_str_mv |
Responsabilidade tributária Grupo econômico |
topic |
Responsabilidade tributária Grupo econômico Direito Sociedades comerciais Direito tributário Responsabilidade (Direito) Desconsideração da personalidade jurídica |
dc.subject.area.por.fl_str_mv |
Direito |
dc.subject.bibliodata.por.fl_str_mv |
Sociedades comerciais Direito tributário Responsabilidade (Direito) Desconsideração da personalidade jurídica |
description |
The research is about the liability of corporate groups for taxes propose in the Brazilian legal system. At first, the author investigates what is the definition of a corporate group in Brazilian law, especially in business and tax law. Therefore, the study focus on the limited liability of corporations, disregard doctrine and tax liability. Then, the attention will rely on testing some hypotheticals legal bases of taxes liability of corporate groups: article 30, IX, of Federal Law nº 8.212/91; article 124 of Federal Law nº 5.172/66; article 50 of Federal Law nº 10.406/2002; article 990 of Federal Law nº 10.406/02 composed with article 26, III of the Federal Law nº 5.172/66; and article 116, §1º of Federal Law nº 5.172/66. At long last, the procedure aspects of the imposition of tax liability for corporate groups will be analyzed, especially the new procedure of piercing the corporate veil introduced by the 2015 Civil Procedure Code. |
publishDate |
2016 |
dc.date.accessioned.fl_str_mv |
2016-05-06T13:05:57Z |
dc.date.available.fl_str_mv |
2016-05-06T13:05:57Z |
dc.date.issued.fl_str_mv |
2016-03-28 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
CAMPOS, Leonardo Nuñez. Responsabilidade tributária de grupos econômicos. Dissertação (Mestrado Profissional em Direito dos Negócios Aplicado e Direito Tributário Aplicado) - FGV - Fundação Getúlio Vargas, São Paulo, 2016. |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10438/16485 |
identifier_str_mv |
CAMPOS, Leonardo Nuñez. Responsabilidade tributária de grupos econômicos. Dissertação (Mestrado Profissional em Direito dos Negócios Aplicado e Direito Tributário Aplicado) - FGV - Fundação Getúlio Vargas, São Paulo, 2016. |
url |
http://hdl.handle.net/10438/16485 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.source.none.fl_str_mv |
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