The irregular dissulution of the company as cause of tax liability of its representatives

Detalhes bibliográficos
Autor(a) principal: Silva, Nayara Crispim da
Data de Publicação: 2010
Outros Autores: Bassoli, Marlene Kempfer
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/7557
Resumo: The article 135, III, of The Brazilian National Tax Code, lists as a kind of personal tax liability of third parties, the situation by which the representatives of a private legal entity give rise to a tax debt resulting from act performed with excessive powers, in violation of law, of contract or by-laws. Those are the hypotheses of breach of duties prescribed by law, whereby the existing responsibility before the tax authorities is not supported by the taxpayer entity, but by the person who runs it. This study analyzes the irregular liquidation of the company as a particular practice that would lead to the redirection of tax obligation to the manager’s private properties.
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spelling The irregular dissulution of the company as cause of tax liability of its representativesA dissolução irregular da sociedade empresária como causa de responsabilidade tributária de seus administradoresCompanyIrregular dissolutionTax assessmentTax liabilitySociedade empresáriaDissolução irregularObrigação tributáriaResponsabilidade tributária.The article 135, III, of The Brazilian National Tax Code, lists as a kind of personal tax liability of third parties, the situation by which the representatives of a private legal entity give rise to a tax debt resulting from act performed with excessive powers, in violation of law, of contract or by-laws. Those are the hypotheses of breach of duties prescribed by law, whereby the existing responsibility before the tax authorities is not supported by the taxpayer entity, but by the person who runs it. This study analyzes the irregular liquidation of the company as a particular practice that would lead to the redirection of tax obligation to the manager’s private properties.O Art. 135, III, do Código Tributário Nacional, enumera como modalidade de responsabilidade tributária pessoal de terceiros, a situação pela qual os administradores de pessoas jurídicas de direito privado dão causa a débitos tributários decorrentes de ato com excesso de poderes, infração à lei, ao contrato ou estatuto social. São essas as hipóteses de descumprimento de deveres previstas em lei, pelas quais a obrigação existente perante o Fisco não é suportada pelo contribuinte pessoa jurídica, mas sim pela pessoa física que a administra. O presente estudo analisa a dissolução irregular da sociedade empresária como hipótese particular que teria o condão de promover o redirecionamento da obrigação tributária ao patrimônio particular do gestor empresarial.Universidade Estadual de Londrina2010-12-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/755710.5433/1980-511X.2010v5n3p171Revista do Direito Público; v. 5 n. 3 (2010); 171-1841980-511Xreponame:Revista do Direito Públicoinstname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7557/6643Silva, Nayara Crispim daBassoli, Marlene Kempferinfo:eu-repo/semantics/openAccess2017-03-16T16:44:21Zoai:ojs.pkp.sfu.ca:article/7557Revistahttps://www.uel.br/revistas/uel/index.php/direitopubPUBhttps://www.uel.br/revistas/uel/index.php/direitopub/oai||rdpubuel@uel.br1980-511X1980-511Xopendoar:2017-03-16T16:44:21Revista do Direito Público - Universidade Estadual de Londrina (UEL)false
dc.title.none.fl_str_mv The irregular dissulution of the company as cause of tax liability of its representatives
A dissolução irregular da sociedade empresária como causa de responsabilidade tributária de seus administradores
title The irregular dissulution of the company as cause of tax liability of its representatives
spellingShingle The irregular dissulution of the company as cause of tax liability of its representatives
Silva, Nayara Crispim da
Company
Irregular dissolution
Tax assessment
Tax liability
Sociedade empresária
Dissolução irregular
Obrigação tributária
Responsabilidade tributária.
title_short The irregular dissulution of the company as cause of tax liability of its representatives
title_full The irregular dissulution of the company as cause of tax liability of its representatives
title_fullStr The irregular dissulution of the company as cause of tax liability of its representatives
title_full_unstemmed The irregular dissulution of the company as cause of tax liability of its representatives
title_sort The irregular dissulution of the company as cause of tax liability of its representatives
author Silva, Nayara Crispim da
author_facet Silva, Nayara Crispim da
Bassoli, Marlene Kempfer
author_role author
author2 Bassoli, Marlene Kempfer
author2_role author
dc.contributor.author.fl_str_mv Silva, Nayara Crispim da
Bassoli, Marlene Kempfer
dc.subject.por.fl_str_mv Company
Irregular dissolution
Tax assessment
Tax liability
Sociedade empresária
Dissolução irregular
Obrigação tributária
Responsabilidade tributária.
topic Company
Irregular dissolution
Tax assessment
Tax liability
Sociedade empresária
Dissolução irregular
Obrigação tributária
Responsabilidade tributária.
description The article 135, III, of The Brazilian National Tax Code, lists as a kind of personal tax liability of third parties, the situation by which the representatives of a private legal entity give rise to a tax debt resulting from act performed with excessive powers, in violation of law, of contract or by-laws. Those are the hypotheses of breach of duties prescribed by law, whereby the existing responsibility before the tax authorities is not supported by the taxpayer entity, but by the person who runs it. This study analyzes the irregular liquidation of the company as a particular practice that would lead to the redirection of tax obligation to the manager’s private properties.
publishDate 2010
dc.date.none.fl_str_mv 2010-12-15
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/7557
10.5433/1980-511X.2010v5n3p171
url https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7557
identifier_str_mv 10.5433/1980-511X.2010v5n3p171
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/7557/6643
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. 5 n. 3 (2010); 171-184
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
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