A responsabilidade tributária dos sócios na sociedade limitada

• Autor(a) principal: Gliosi, Vívian Bernal
• Data de Publicação: 2011
• 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/36841
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO PROCESSUAL CIVIL; Responsabilidade; Tributária; Sócio; Sociedade limitada; Liability; Tax; Partnership; Limited society

This work aims to present a study on the tax liability of the partners in a limited society. The topic of this subject is about the great reflection from entrepreneurs against the possibility of being held and to have their goods constricted, which were saved during lifetime. According to the article 1.052 from Código Cívil, the responsibility of members is restricted to the value of quotas but everybody is solidarity responsible to integrate capital. Therefore, the limit of liability of non-managers members by tax debts from society. This is because the article 134, item VII, from Código Tributário Nacional, which discipline responsibility of the members, in case of liquidation of partnetship it does not apply to limited society, since the consolidated jurisprudence of our courts do not consider a society of people. As the tax enforcement against ex-members, the jurisprudence of Superior Tribunal de Justiça has rejected the possibility to blame them for debts that has been derived in it’s management period but since it has not infringed the law or the contract, which it has rejected regularly from society and it has given continuity on its activities