A prova da responsabilidade tributária do sócio: ônus, procedimento e momento

Detalhes bibliográficos
Autor(a) principal: Ramos, José Eduardo Silvério
Data de Publicação: 2019
Tipo de documento: Tese
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
Texto Completo: https://tede2.pucsp.br/handle/handle/22071
Resumo: Using the analytical hermeneutic method, from the perspective of Logical-Semantic Constructivism, the present study has as its object the proof of the tax liability of the partner, the burden of proof in tax matters, the procedure and the moment of probative production. The legal rules of tax liability of the partners, based on articles 134, VII and 135, I and III of the National Tax Code, will be described to identify the legal fact of the liability of the partner, in each of the legal hypotheses, which must be proven to imputation of responsibility for the payment of the tax liability to the shareholders. The burden of proving the legal fact of the tax liability of the partner, the procedure and the probationary moment to validly constitute the tax credit against the partner, will be addressed, having as reference system for the validity analysis the norms of the system of Brazilian positive law. Although Brazilian law distinguishes the legal personality of the company from the legal personality of its partners, it is only possible to attribute to the partner the responsibility for the payment of the company's tax obligations in tax contingencies, it is verified in the legal practice, verified in academic texts and jurisprudence , including in the decisions of the Superior Court of Justice, the following problems: (i) confusion between the different legal assumptions of tax liability: socio-quota holder (article 134, VII, CTN) and partner-administrator (article 135, III, CTN); (ii) imputation of tax liability to the partner without having exercised the legal fact of tax liability; (iii) constitution and collection of the tax credit against the partner in disagreement with the Brazilian positive law, which indicates the moments in which the facts can be constituted by probative production and the limits within which the truth will be produced. These problems, verified by the research on the subject, demonstrate that there are unfounded jurisprudential understandings in the norms derived from the texts of the positive country law, including a consolidated understanding in the Superior Court of Justice applying presumption to CDA – Certificate of Active Debt in disagreement with the right position. This paper intends to delimit the requirements for the constitution of the legal facts of the tax liability of the partners in the terms prescribed by the Brazilian positive law
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spelling Tomé, Fabiana Del Padrehttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4584078E0Ramos, José Eduardo Silvério2019-04-24T10:19:04Z2021-06-242019-03-15Ramos, José Eduardo Silvério. A prova da responsabilidade tributária do sócio: ônus, procedimento e momento. 2019. 171 f. Tese (Doutorado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019.https://tede2.pucsp.br/handle/handle/22071Using the analytical hermeneutic method, from the perspective of Logical-Semantic Constructivism, the present study has as its object the proof of the tax liability of the partner, the burden of proof in tax matters, the procedure and the moment of probative production. The legal rules of tax liability of the partners, based on articles 134, VII and 135, I and III of the National Tax Code, will be described to identify the legal fact of the liability of the partner, in each of the legal hypotheses, which must be proven to imputation of responsibility for the payment of the tax liability to the shareholders. The burden of proving the legal fact of the tax liability of the partner, the procedure and the probationary moment to validly constitute the tax credit against the partner, will be addressed, having as reference system for the validity analysis the norms of the system of Brazilian positive law. Although Brazilian law distinguishes the legal personality of the company from the legal personality of its partners, it is only possible to attribute to the partner the responsibility for the payment of the company's tax obligations in tax contingencies, it is verified in the legal practice, verified in academic texts and jurisprudence , including in the decisions of the Superior Court of Justice, the following problems: (i) confusion between the different legal assumptions of tax liability: socio-quota holder (article 134, VII, CTN) and partner-administrator (article 135, III, CTN); (ii) imputation of tax liability to the partner without having exercised the legal fact of tax liability; (iii) constitution and collection of the tax credit against the partner in disagreement with the Brazilian positive law, which indicates the moments in which the facts can be constituted by probative production and the limits within which the truth will be produced. These problems, verified by the research on the subject, demonstrate that there are unfounded jurisprudential understandings in the norms derived from the texts of the positive country law, including a consolidated understanding in the Superior Court of Justice applying presumption to CDA – Certificate of Active Debt in disagreement with the right position. This paper intends to delimit the requirements for the constitution of the legal facts of the tax liability of the partners in the terms prescribed by the Brazilian positive lawUtilizando o método hermenêutico analítico, sob a perspectiva do constructivismo lógico-semântico, o presente trabalho tem como objeto de estudo a prova da responsabilidade tributária do sócio, o ônus da prova em matéria tributária, o procedimento e o momento da produção probatória. Serão descritas as normas jurídicas de responsabilidade tributária dos sócios, nas hipóteses previstas nos artigos 134, VII e 135, III, do Código Tributário Nacional (CTN), para identificar o fato jurídico da responsabilidade do sócio, em cada uma das duas hipóteses legais, que deverá ser provado para imputar a responsabilidade pelo pagamento da obrigação tributária aos sócios. Serão abordados o ônus da prova do fato jurídico da responsabilidade tributária do sócio, o procedimento e o momento probatório para constituir validamente o crédito tributário contra o sócio, tendo como sistema de referência para a análise da validade as normas do sistema de direito positivo brasileiro. Apesar de o direito brasileiro distinguir a personalidade jurídica da sociedade da personalidade jurídica de seus sócios – somente sendo possível imputar ao sócio a responsabilidade pelo pagamento das obrigações tributárias da sociedade em hipóteses taxativas – verifica-se na praxe jurídica, constatada nos textos acadêmicos e na jurisprudência, inclusive nas decisões do Superior Tribunal de Justiça, os seguintes problemas: (i) confusão entre as diferentes hipóteses legais de responsabilidade tributária: sócio-cotista (artigo 134, VII, CTN) versus sócio-administrador (artigo 135, III, CTN); (ii) imputação de responsabilidade tributária ao sócio sem que esse tenha praticado o fato jurídico da responsabilidade tributária; (iii) constituição e cobrança do crédito tributário contra o sócio em desconformidade com o direito positivo brasileiro, que indica os momentos em que os fatos podem ser constituídos mediante produção probatória e os limites dentro dos quais a verdade será produzida. Esses problemas, constatados pela pesquisa jurisprudencial sobre o tema, demonstram que existem entendimentos jurisprudenciais sem fundamento nas normas decorrentes dos textos do direito positivo pátrio, inclusive de entendimento consolidado no Superior Tribunal de Justiça aplicando presunção a Certidão de Dívida Ativa (CDA) em desconformidade com o direito posto. Neste trabalho pretende-se delimitar os requisitos para a constituição dos fatos jurídicos da responsabilidade tributária dos sócios nos termos prescritos pelo ordenamento do direito positivo brasileiroapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/48741/Jos%c3%a9%20Eduardo%20Silv%c3%a9rio%20Ramos.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoSujeito passivoContribuinteÔnus da provaProva (Direito)Direito tributárioPassive subjectTaxpayerBurden of proofEvidence (Law)Taxation - Law and legislationCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOA prova da responsabilidade tributária do sócio: ônus, procedimento e momentoinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisinfo:eu-repo/semantics/embargoedAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTJosé Eduardo Silvério Ramos.pdf.txtJosé Eduardo Silvério Ramos.pdf.txtExtracted texttext/plain552264https://repositorio.pucsp.br/xmlui/bitstream/handle/22071/4/Jos%c3%a9%20Eduardo%20Silv%c3%a9rio%20Ramos.pdf.txt9cffacb9cd06000cd276c902fee19e7dMD54LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv A prova da responsabilidade tributária do sócio: ônus, procedimento e momento
title A prova da responsabilidade tributária do sócio: ônus, procedimento e momento
spellingShingle A prova da responsabilidade tributária do sócio: ônus, procedimento e momento
Ramos, José Eduardo Silvério
Sujeito passivo
Contribuinte
Ônus da prova
Prova (Direito)
Direito tributário
Passive subject
Taxpayer
Burden of proof
Evidence (Law)
Taxation - Law and legislation
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short A prova da responsabilidade tributária do sócio: ônus, procedimento e momento
title_full A prova da responsabilidade tributária do sócio: ônus, procedimento e momento
title_fullStr A prova da responsabilidade tributária do sócio: ônus, procedimento e momento
title_full_unstemmed A prova da responsabilidade tributária do sócio: ônus, procedimento e momento
title_sort A prova da responsabilidade tributária do sócio: ônus, procedimento e momento
author Ramos, José Eduardo Silvério
author_facet Ramos, José Eduardo Silvério
author_role author
dc.contributor.advisor1.fl_str_mv Tomé, Fabiana Del Padre
dc.contributor.authorLattes.fl_str_mv http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4584078E0
dc.contributor.author.fl_str_mv Ramos, José Eduardo Silvério
contributor_str_mv Tomé, Fabiana Del Padre
dc.subject.por.fl_str_mv Sujeito passivo
Contribuinte
Ônus da prova
topic Sujeito passivo
Contribuinte
Ônus da prova
Prova (Direito)
Direito tributário
Passive subject
Taxpayer
Burden of proof
Evidence (Law)
Taxation - Law and legislation
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.eng.fl_str_mv Prova (Direito)
Direito tributário
Passive subject
Taxpayer
Burden of proof
Evidence (Law)
Taxation - Law and legislation
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
description Using the analytical hermeneutic method, from the perspective of Logical-Semantic Constructivism, the present study has as its object the proof of the tax liability of the partner, the burden of proof in tax matters, the procedure and the moment of probative production. The legal rules of tax liability of the partners, based on articles 134, VII and 135, I and III of the National Tax Code, will be described to identify the legal fact of the liability of the partner, in each of the legal hypotheses, which must be proven to imputation of responsibility for the payment of the tax liability to the shareholders. The burden of proving the legal fact of the tax liability of the partner, the procedure and the probationary moment to validly constitute the tax credit against the partner, will be addressed, having as reference system for the validity analysis the norms of the system of Brazilian positive law. Although Brazilian law distinguishes the legal personality of the company from the legal personality of its partners, it is only possible to attribute to the partner the responsibility for the payment of the company's tax obligations in tax contingencies, it is verified in the legal practice, verified in academic texts and jurisprudence , including in the decisions of the Superior Court of Justice, the following problems: (i) confusion between the different legal assumptions of tax liability: socio-quota holder (article 134, VII, CTN) and partner-administrator (article 135, III, CTN); (ii) imputation of tax liability to the partner without having exercised the legal fact of tax liability; (iii) constitution and collection of the tax credit against the partner in disagreement with the Brazilian positive law, which indicates the moments in which the facts can be constituted by probative production and the limits within which the truth will be produced. These problems, verified by the research on the subject, demonstrate that there are unfounded jurisprudential understandings in the norms derived from the texts of the positive country law, including a consolidated understanding in the Superior Court of Justice applying presumption to CDA – Certificate of Active Debt in disagreement with the right position. This paper intends to delimit the requirements for the constitution of the legal facts of the tax liability of the partners in the terms prescribed by the Brazilian positive law
publishDate 2019
dc.date.accessioned.fl_str_mv 2019-04-24T10:19:04Z
dc.date.issued.fl_str_mv 2019-03-15
dc.date.available.fl_str_mv 2021-06-24
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/doctoralThesis
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dc.identifier.citation.fl_str_mv Ramos, José Eduardo Silvério. A prova da responsabilidade tributária do sócio: ônus, procedimento e momento. 2019. 171 f. Tese (Doutorado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019.
dc.identifier.uri.fl_str_mv https://tede2.pucsp.br/handle/handle/22071
identifier_str_mv Ramos, José Eduardo Silvério. A prova da responsabilidade tributária do sócio: ônus, procedimento e momento. 2019. 171 f. Tese (Doutorado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019.
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dc.publisher.program.fl_str_mv Programa de Estudos Pós-Graduados em Direito
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dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Faculdade de Direito
publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo
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