Termo incial para o redirecionamento da execução fiscal devido ao encerramento irregular da sociedade empresária

• Autor(a) principal: Oliveira, Diogo Melo de
• Data de Publicação: 2014
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/6544
• topic: Norma jurídica; Responsabilidade; Infração à lei; Incidência; Aplicação; Prazo; Termo inicial; Legal norm; Responsibility; Violation of law; Incidence; Application; Term; Initial term; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The purpose of this research is to establish the initial deadline for the redirection of tax lien against shareholders, managers or responsible for the abnormal termination of corporate society administrators. The study is done from the perspective of the realities are constructed within a system by linguistic operation that gives it unity. In the case of law, is the legal rule establishing relations and legal facts, which calls for implementing the act, by which one recognizes the fulfillment of the criteria elected by a general and abstract legal norm. After noting that the tax cannot derive from tort and that the abnormal termination is configured as a violation of the law, is defined the legal basis for liability, defining the criteria established in the rule of law in order to undertake an analysis of the legal fact that gives you cause and the new legal relationship formed. Investigates the impact of the legal rule under a logical perspective, emphasizing the necessity of the act of applying the rule for the construction of legal facts and creation of legal relations. The expects is, in the end, fix the time available to the tax authorities for the establishment of the fact infraction and constitution of the legal relationship derived therefrom, as well as fixing the initial period has expired