Responsabilidades dos sócios na desconsideração da personalidade jurídica no direito tributário

• Autor(a) principal: Matsubara, Rodrigo Santoro Caldari
• Data de Publicação: 2024
• 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/42250
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Responsabilidade tributária de terceiros; Desconsideração da personalidade jurídica; Grupos econômicos; Direito tributário; Responsabilidade dos sócios; Third-party tax responsibility; Disregard of legal entity; Economic groups; Tax law; Partner responsibility

This thesis is aimed at analyzing the legal liability of partners in accordance with the constitutional and legal limits for the establishment of the tax liability norm of third parties. Through the detailed study, the object of the analysis of tax obligations and obligations to the Administration and the legal relationship of tax with the taxable person of the tax obligation in three specific cases described in the National Tax Code (i) article 134, paragraph VII; (ii) Article 133, paragraph I, in conjunction with article 134 (iv) and (iii) article 135 (iii). The work aims to study the responsibility of third parties, in the face of the procedural pragmatism and satisfaction of the tax credit with the constitutional principles, especially with an analysis of the accountability of economic groups and analysis of Summa 435 of the Supreme Court of Justice based on the hermeneutic analysis of legal norms and the general theory of law, highlighting the importance of the Constitution as the basis for the legitimacy of tax actions