Responsabilidade tributária pessoal do sócio-gerente

• Autor(a) principal: Rodrigues, André Lamanna
• Data de Publicação: 2019
• 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/33327
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Responsabilidade tributária; Responsabilidade pessoal do sócio gerente; Desconsideração da personalidade jurídica em matéria tributária; Inversão do ônus da prova; Tax liability; Personal responsibility of the managing partner; Disregard of legal personality in tax matters; Reversal of the burden of proof

This monograph aims to demonstrate the main characteristics of the institute of personal tax liability of the managing partner. At first, it was tried to define the RegraMatriz (Rule-Matrix) of tax incidence and its reflexes in the personal criterion. Subsequently, the bond of passive subjection was determined with the figure of the tax responsible revealing the legal reflexes on the subject. In continuity, from the collection of several jurisprudence and doctrines on the subject, we analyzed the true intention of the institute of personal tax liability in face of the current tax legislation. Thus, it is concluded that the institute is sometimes mistakenly interpreted in the Courts, and this fact corroborates so that the Public Treasury continues not to observe the principles of the ample defense and contradictory, the strict legality and the principles pertaining to the Administrative Process in concerning the application of the personal responsibility of the managing partner