Hipóteses autorizativas do redirecionamento da execução fiscal contra os sócios e administradores de sociedades empresárias

• Autor(a) principal: Blagitz, Tatiane Cristina
• 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/36099
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Responsabilidade tributária; Sociedades empresárias; Redirecionamento da execução fiscal; Tax liability; Business companies; To redirect tax foreclosure

This study investigates the laws tax, corporate and procedural for purposes of verifying the possibility of the Treasury run by partners and managers whose tax credits the taxpayer is the society of which the third party part. Briefly presents the assumptions used to, then check what are the odds - the legal rules for tax liability – which, once taken and poured into competent language to accuse the constitution of the legal relationship of responsibility can be allocated to shareholders and the directors legal duty to meet the tax liability occurring outside practiced by the typical corporation. It also addresses the need for the establishment of legal fact of tax liability and the need to include the name of those responsible in the Certificate of Debt so that implementation can be redirected in their face, looking in all cases the current jurisprudence of the courts