Responsabilidade tributária na operação societária de cisão

• Autor(a) principal: Pereira, Fábio
• Data de Publicação: 2009
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/31296
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Responsabilidade tributária; Cisão; Impossibilidade; Omissão normativa

The present piece of work is intended to analyze the tax responsibility of scission operations, specially based on the most used prescriptive statements by doctrine and jurisprudence to substantiate such legal relation. At first it was held a brief overview concerning the rules of law structures and the retlections of a norm upon a fact, so as to allow the analysis of the institutes under a normative point of view (introduction). This analysis makes possible to notice that on a consequent proposition from a rule of law are present elements of the legal relation, which are the active subject and the passive subject connected by an object (chapter 1). Once clarified the difference from passive subjection and taxes responsibilities it was analyzed the legal tax relation resulting from societarian operations (which is characterized as a third party responsibility, as a passive tax responsibility), methods of operations according to the National Tax Code as well as the ariSing of a sCIssion, as a legal fact, in our legal system (Chapter 2). Given the express legislative omission it was considered several positions that the present doctrine and jurisprudence take on the subject. Subsequently it was refuted those in lack of plausibility when opposed to current prescriptive statements on the legal system. Along with the normative analysis it was also presented the understandings of the doctrine and especially from the jurisprudence, which according to the reasoning already applied in other similar cases allow concluding that there is no physical support in our ordainment that is fit and proper to permit the existence of tax responsibility resulting from scission operations.