Some questions about the tax liability of partners and managers (article 135 of the national tax code – CTN) and the redirection of tax foreclosure.

Detalhes bibliográficos
Autor(a) principal: Júnior, Roberto Biava
Data de Publicação: 2013
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista do Direito Público
Texto Completo: https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/12828
Resumo: This paper analyzed important questions concerning the tax liability (under article 135 of the National Tax Code – CTN) in face of frequent redirection of tax foreclosure to partners and managers of companies, analyzing this legal provision in terms of legal nature (a review of the legal literature), as well as from the perspective of the dominant jurisprudence in the higher courts (Supreme Court - STF e Superior Court of Justice - STJ), trying to answer some controversial questions such as: the legal nature of the tax liability (article 135); possibility of redirecting tax enforcement suits to individuals who are private company partners; analysis of some specific cases such as the simple default, the irregular dissolution of the company and the company's bankruptcy.
id UEL-2_4d3e0ad2811cfc62bfb03311b2f23e5a
oai_identifier_str oai:ojs.pkp.sfu.ca:article/12828
network_acronym_str UEL-2
network_name_str Revista do Direito Público
repository_id_str
spelling Some questions about the tax liability of partners and managers (article 135 of the national tax code – CTN) and the redirection of tax foreclosure.Alguns questionamentos sobre a responsabilidade tributária dos sócios e administradores (artigo 135 do código tributário nacional - CTN) e o redirecionamento da execução fiscal.tax liabilitypartners and managerstax foreclosureresponsabilidade tributáriasócios e administradoresexecução fiscalThis paper analyzed important questions concerning the tax liability (under article 135 of the National Tax Code – CTN) in face of frequent redirection of tax foreclosure to partners and managers of companies, analyzing this legal provision in terms of legal nature (a review of the legal literature), as well as from the perspective of the dominant jurisprudence in the higher courts (Supreme Court - STF e Superior Court of Justice - STJ), trying to answer some controversial questions such as: the legal nature of the tax liability (article 135); possibility of redirecting tax enforcement suits to individuals who are private company partners; analysis of some specific cases such as the simple default, the irregular dissolution of the company and the company's bankruptcy.O presente artigo analisou importantes questionamentos relativos à responsabilidade tributária (prevista no artigo 135 do Código Tributário Nacional – CTN) em face do frequente redirecionamento das execuções fiscais aos sócios e administradores das empresas, analisando este dispositivo tanto do ponto de vista de sua natureza jurídica (uma análise da doutrina), como também do ponto de vista da jurisprudência dominante nos tribunais superiores (no Supremo Tribunal Federal - STF e Superior Tribunal de Justiça - STJ), procurando responder alguns questionamentos polêmicos como: a natureza jurídica da responsabilidade tributária (artigo 135); possibilidade de redirecionamento da execução fiscal para as pessoas dos sócios e administradores; a análise de alguns casos específicos como: o simples inadimplemento, a dissolução irregular da sociedade e a falência da empresa.Universidade Estadual de Londrina2013-05-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/1282810.5433/1980-511X.2013v8n1p101Revista do Direito Público; v. 8 n. 1 (2013); 101-1141980-511Xreponame:Revista do Direito Públicoinstname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/12828/12493Júnior, Roberto Biavainfo:eu-repo/semantics/openAccess2015-10-25T22:08:46Zoai:ojs.pkp.sfu.ca:article/12828Revistahttps://www.uel.br/revistas/uel/index.php/direitopubPUBhttps://www.uel.br/revistas/uel/index.php/direitopub/oai||rdpubuel@uel.br1980-511X1980-511Xopendoar:2015-10-25T22:08:46Revista do Direito Público - Universidade Estadual de Londrina (UEL)false
dc.title.none.fl_str_mv Some questions about the tax liability of partners and managers (article 135 of the national tax code – CTN) and the redirection of tax foreclosure.
Alguns questionamentos sobre a responsabilidade tributária dos sócios e administradores (artigo 135 do código tributário nacional - CTN) e o redirecionamento da execução fiscal.
title Some questions about the tax liability of partners and managers (article 135 of the national tax code – CTN) and the redirection of tax foreclosure.
spellingShingle Some questions about the tax liability of partners and managers (article 135 of the national tax code – CTN) and the redirection of tax foreclosure.
Júnior, Roberto Biava
tax liability
partners and managers
tax foreclosure
responsabilidade tributária
sócios e administradores
execução fiscal
title_short Some questions about the tax liability of partners and managers (article 135 of the national tax code – CTN) and the redirection of tax foreclosure.
title_full Some questions about the tax liability of partners and managers (article 135 of the national tax code – CTN) and the redirection of tax foreclosure.
title_fullStr Some questions about the tax liability of partners and managers (article 135 of the national tax code – CTN) and the redirection of tax foreclosure.
title_full_unstemmed Some questions about the tax liability of partners and managers (article 135 of the national tax code – CTN) and the redirection of tax foreclosure.
title_sort Some questions about the tax liability of partners and managers (article 135 of the national tax code – CTN) and the redirection of tax foreclosure.
author Júnior, Roberto Biava
author_facet Júnior, Roberto Biava
author_role author
dc.contributor.author.fl_str_mv Júnior, Roberto Biava
dc.subject.por.fl_str_mv tax liability
partners and managers
tax foreclosure
responsabilidade tributária
sócios e administradores
execução fiscal
topic tax liability
partners and managers
tax foreclosure
responsabilidade tributária
sócios e administradores
execução fiscal
description This paper analyzed important questions concerning the tax liability (under article 135 of the National Tax Code – CTN) in face of frequent redirection of tax foreclosure to partners and managers of companies, analyzing this legal provision in terms of legal nature (a review of the legal literature), as well as from the perspective of the dominant jurisprudence in the higher courts (Supreme Court - STF e Superior Court of Justice - STJ), trying to answer some controversial questions such as: the legal nature of the tax liability (article 135); possibility of redirecting tax enforcement suits to individuals who are private company partners; analysis of some specific cases such as the simple default, the irregular dissolution of the company and the company's bankruptcy.
publishDate 2013
dc.date.none.fl_str_mv 2013-05-07
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo avaliado pelos Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/12828
10.5433/1980-511X.2013v8n1p101
url https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/12828
identifier_str_mv 10.5433/1980-511X.2013v8n1p101
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/12828/12493
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Estadual de Londrina
publisher.none.fl_str_mv Universidade Estadual de Londrina
dc.source.none.fl_str_mv Revista do Direito Público; v. 8 n. 1 (2013); 101-114
1980-511X
reponame:Revista do Direito Público
instname:Universidade Estadual de Londrina (UEL)
instacron:UEL
instname_str Universidade Estadual de Londrina (UEL)
instacron_str UEL
institution UEL
reponame_str Revista do Direito Público
collection Revista do Direito Público
repository.name.fl_str_mv Revista do Direito Público - Universidade Estadual de Londrina (UEL)
repository.mail.fl_str_mv ||rdpubuel@uel.br
_version_ 1799305930890805248

Registros relacionados