Responsabilidade tributária dos sucessores, na execução fiscal, na vigência da lei n. 6.830/80

• Autor(a) principal: Nicolau, Rian de Sousa
• Data de Publicação: 2009
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/55668
• topic: Direito tributário; Execução fiscal; Obrigação tributária

The present work carries the need of analyzing the responsibility of the subjects that aren't listed as the first to be coerced unto payment of the tax credit, but who by some fact supervening to the generator fact of the referred obligations come to integrate the passive pole of the legal tax relation, being even subject to judicial demand through the fiscal execution, specifically addressed by the Law n" 6.830/80, in lack ofvoluntary payment, to the payment of the fiscal debits by which they were lawfully made responsible. We highlight that the work was entirely elaborated through the structure of deductive thought, where we go from the general aspects to the more specific ones, which in our case were covered in the two last chapters. In the two first chapters we can find prominent aspects about the concept of obligation in the civil scope and in the fiscal sphere. In the third chapter, we cover the tax responsibility in a generic way, giving more emphasis to the fiscal responsibility of the successors. ln the two last chapters we do a short summary of the matter studied to achieve the central conc1usion that fueled the making of this monograph.