Responsabilidade tributária do sócio de pessoa juridica

• Autor(a) principal: Duarte, Leonardo de Almeida Martins
• Data de Publicação: 2010
• 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/36602
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Responsabilidade; Tributária; Sócio; Redirecionamento; Liability; Tax; Partner; Redirect

This study is to analyze the tax liability of a companies' partners. The analysis is based on the assumptions of this assigning responsibility in accordance with the rules of the National Tax Code and other laws relating to the subject, and the doctrinal and jurisprudential interpretations. The personal liability of the managing partner occurs in cases where he acts as ultra vires or contrary provision of law or social contract, and the precedents adds, the cases of irregular dissolution of the legal entity. As a result of personal accountability, there is the possibility of redirecting tax enforcement, allowing the Treasury to seek the fulfilment partner of taxes payable by the company.