Responsabilidade de sócio-administrador conforme artigo 135, III do Código Tributário Nacional
Tipo
TCC
Data de publicação
2019-12
Periódico
Citações (Scopus)
Autores
Machado, Tatiana Fonseca
Orientador
Gioia, Fulvia Helena de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente artigo objetiva analisar sob a inteligência do artigo 135, inciso III do Código Tributário Nacional as circunstâncias em que os sócios, na qualidade de diretores, gerentes ou representantes de pessoa jurídica, serão responsabilizados tributariamente em uma demanda fiscal. Posteriormente, verificar-se-á que a responsabilização do representante não poderá ocorrer sem a profunda análise da conduta praticada pelo sujeito, motivo pelo qual é necessário demonstrar que o redirecionamento da ação executiva é baseado em um conjunto fático-probatório que visa comprovar atos dolosos praticados com “excesso de poderes ou infração de lei, contrato social ou estatutos”. Por fim, citar-se-á as limitações dadas pelo posicionamento jurisprudencial do Superior Tribunal de Justiça.
The present article aims to analyze the circumstances which the managing partners, in the quality of directors, managers or representatives of the company will be held responsible for tax matters from the perspective of the article 135, item III of the Tax Code. Subsequently, it shall be noted that the accountability of the person who represents de company will not be able to occur without the deep analysis of the subject’s behavior, why it is necessary to demonstrate that the enforcement of the debt on the company’s partners is based in set of evidence which aims to prove intentional malicious acts practice with exceeded powers or violation of applicable law, including corporate acts and company’s statutes. Lastly, the limitations given by the jurisprudential positioning of the Superior Court Tribunal will be mentioned.
The present article aims to analyze the circumstances which the managing partners, in the quality of directors, managers or representatives of the company will be held responsible for tax matters from the perspective of the article 135, item III of the Tax Code. Subsequently, it shall be noted that the accountability of the person who represents de company will not be able to occur without the deep analysis of the subject’s behavior, why it is necessary to demonstrate that the enforcement of the debt on the company’s partners is based in set of evidence which aims to prove intentional malicious acts practice with exceeded powers or violation of applicable law, including corporate acts and company’s statutes. Lastly, the limitations given by the jurisprudential positioning of the Superior Court Tribunal will be mentioned.
Descrição
Palavras-chave
direito tributário , responsabilidade , sócios-administradores , artigo 135 , inciso III do CTN , tax law , responsibility , directors , article 135 , item III of the tax code