Responsabilidade tributária na aquisição de bens que compõem o estabelecimento empresarial em alienação por iniciativa particular

• Autor(a) principal: Lima, Ana Paula Rodrigues
• Data de Publicação: 2018
• 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/33305
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Artigo científico; Responsabilidade tributária; Alienação particular; Scientific article; Tax liability; Alienation by private initiative

This article deals with tax liability in the acquisition of assets that make up the business establishment in private initiative, whose modality is allowed by the Civil Procedure Code of 2015, as well as the acquisition risks in this modality, notably due to the possibility of configuration transfer of goodwill. For this purpose, an analysis was made of the civil procedural legislation with regard to alienation by private initiative and the responsibility provided for in the National Tax Code. It was found that the mere acquisition of good does not attract tax liability, but if other goods are purchased that make the goodwill, it may attract responsibility, in which case it will only cover tax debts linked to the exploitation of the business activity