A responsabilidade tributária dos sócios e administradores das sociedades limitadas
Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Ladeira, Sarah Vilas Boas
Orientador
Medeiros, Edmundo Emerson de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Apesar de não ser um assunto novo, o tema da responsabilidade tributária dos sócios e
administradores das pessoas jurídicas ainda é objeto de inúmeros debates, pois, em que pese se
tratar de uma hipótese de exceção à regra da autonomia patrimonial, na prática, é possível
observar a adoção deste instituto como regra geral para a cobrança de tributos. Esse
comportamento decorre, principalmente, das confusões conceituais na interpretação das normas
de responsabilidade tributária, especialmente em relação aos artigos 134 e 135 do Código
Tributário Nacional. Por outro lado, os terceiros indevidamente responsabilizados acabam
assumindo o ônus de dispor de patrimônio próprio para garantir o juízo executivo e possibilitar
a discussão da matéria em sede de embargos à execução fiscal. Isso sem falar nas demais
despesas oriundas do litígio judicial, que acaba se arrastando por anos, justamente em virtude
da ausência de um entendimento pacificado sobre os mais diversos aspectos da matéria. Diante
deste cenário de insegurança jurídica, o presente trabalho tem por objetivo a análise da
responsabilidade tributária dos sócios e administradores das sociedades limitadas, modelo
societário mais comum no Brasil, à luz da legislação, doutrina e jurisprudência pátria,
especialmente do Superior Tribunal de Justiça. Abordaremos, ainda, os principais aspectos
processuais da responsabilização no âmbito tributário.
Despite not being new, the issue of tax liability for lawyers and legal matters is still the subject of numbers of debates, because, although they must deal with an exception to the equity performance rule, in practice, it is possible observe the adoption of this category as a general rule for the collection of taxes. This behavior results mainly from conceptual confusions in the interpretation of the rules of tax liability, especially in relation to articles 134 and 135 of the National Tax Code. On the other hand, third parties who are unduly held responsible end up assuming the burden of disposing of their own assets to guarantee the executive judge and enable the discussion of the matter in the context of embargoes on tax enforcement. Not to mention the extra expenses arising from the legal dispute, which ends up dragging on for years, just due to the absence of a clear understanding on various aspects of the matter. In view of this scenario of legal uncertainty, the present work aims to analyze the tax liability of the partners and administrators of limited liability companies, the most common social model in Brazil, in light of legislation, doctrine and public jurisprudence, especially from the Superior Court of Justice. We will also address the main procedural aspects of liability in the tax sphere.
Despite not being new, the issue of tax liability for lawyers and legal matters is still the subject of numbers of debates, because, although they must deal with an exception to the equity performance rule, in practice, it is possible observe the adoption of this category as a general rule for the collection of taxes. This behavior results mainly from conceptual confusions in the interpretation of the rules of tax liability, especially in relation to articles 134 and 135 of the National Tax Code. On the other hand, third parties who are unduly held responsible end up assuming the burden of disposing of their own assets to guarantee the executive judge and enable the discussion of the matter in the context of embargoes on tax enforcement. Not to mention the extra expenses arising from the legal dispute, which ends up dragging on for years, just due to the absence of a clear understanding on various aspects of the matter. In view of this scenario of legal uncertainty, the present work aims to analyze the tax liability of the partners and administrators of limited liability companies, the most common social model in Brazil, in light of legislation, doctrine and public jurisprudence, especially from the Superior Court of Justice. We will also address the main procedural aspects of liability in the tax sphere.
Descrição
Palavras-chave
tributário , responsabilidade , sócio , administrador tax , responsibility , partner , administrator , limited society