A apuração da responsabilidade tributária no caso da Parmalat Brasil

• Autor(a) principal: Godoi, Alexandre Dias de
• Data de Publicação: 2012
• 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/33745
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Responsabilidade tributária; Sujeito passivo; Contribuinte; Responsável; Apuração da responsabilidade; Parmalat Brasil; Tax liability; Liabilities subject; Taxpayer; Responsible; Verification of liability; Parmalat Brazil

This research has as an object of study to analyze decisions given by the Administrative Council of Fiscal Resources (CARF), with a focus on the company's tax liability-telling Parmalat Brazil. Initially, it was made a brief discussion of the rule-tax incidence matrix in order to understand its essence. After an analysis was made of the personal discretion of the standard tax, more precisely on the passive subject, to point out the differences between the taxpayer and the responsible tax. Consecutively, it was done a study on the species of tax liability which are treated in the National Tax Code, namely: joint and several liability, responsibility for succession, third-party liability and liability for infringement. Finally, on the basis of the news published by the Newspapers 'Valor Econômico', who report decisions given by CARF, when judging the administrative resources brought by Parmalat, was made the investigation the tax liability of the entrepreneurial society