Redirecionamento da execução fiscal ao sócio-gerente de sociedade em recuperação judicial
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Tipo
TCC
Data de publicação
2019-12
Periódico
Citações (Scopus)
Autores
Ferrari, Isabela Ribeiro
Orientador
Vasconcelos, Ronaldo
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ISSN da Revista
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Membros da banca
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Resumo
O artigo tem por objetivo verificar a alegação de fraude no pagamento prioritário de créditos privados em detrimento do crédito tributário como principal motivação da União, representada pela Procuradoria-Geral da Fazenda Nacional, nos pedidos de redirecionamento das execuções fiscais apresentados perante o Poder Judiciário em face dos sócios-gerentes de sociedades em recuperação judicial. A metodologia proposta pelo presente trabalho parte da premissa de que, fundando-se nos princípios da preservação da atividade econômica e da preservação da função social da empresa, a recuperação judicial tem por uma de suas principais finalidades permitir o soerguimento das empresas economicamente viáveis, o que seria diretamente impactado pela possibilidade de responsabilização direta e exclusiva dos sócios-gerentes se deferido o redirecionamento das execuções fiscais. A partir de uma análise bibliográfica e jurisprudencial acerca do tema, foi possível verificar que a conduta da Procuradoria-Geral da Fazenda Nacional, apoiada no princípio da supremacia do interesse público, acaba por defender apenas parcialmente o cerne deste pilar do Direito Público, na medida em que a manutenção de determinadas sociedades no mercado pode trazer reflexos relevantes não só no mercado de trabalho, mas também na Economia de modo geral. Desse modo, ´conclui-se que a questão carece de sopesamento por parte na Procuradoria-Geral em sua atuação, vinculada ao ordenamento jurídico brasileiro como um todo, e do estabelecimento de um planejamento tributário adequado por parte dos sócios-gerentes em comento, a fim de que o instituto da recuperação judicial alcance sua eficácia plena, confirmando, assim, o intuito do legislador ao construir alternativas às eventuais decretações de falência.
This article aims to verify the allegation of fraud in the priority payment of private credits over tax credit as the main motivation of the Federal Government, represented by the Attorney General of the National Treasury, in the requests for redirection of tax foreclosures filed before the Judiciary against managing partners of companies in judicial reorganization. The methodology proposed by this paper starts from the premise that, based on the principles of the preservation of economic activity and the preservation of the social function of the companies, the receivership has for one of its main purposes to allow the reinforcement of economically viable companies, which would be directly impacted by the possibility of direct and exclusive liability of the managing partners if the redirection of tax executions was granted. From a bibliographic and jurisprudential analysis on the subject, it was possible to verify that the conduct of the Attorney General of the National Treasury, supported by the principle of supremacy of the public interest, only partially defends the core of this pillar of Public Law, as where the maintenance of certain societies in the market can bring relevant reflections not only in the labor market but also in the economy as a whole. Thus, it is concluded that the issue needs to be considered by the Attorney General of the National Treasury in its work, linked to the Brazilian legal system as a whole, and the establishment of adequate tax planning by the managing partners in question, in order to guarantee that the Judicial Reorganization should achieve its full effectiveness, confirming the legislator's intention in constructing alternatives to possible bankruptcy decrees.
This article aims to verify the allegation of fraud in the priority payment of private credits over tax credit as the main motivation of the Federal Government, represented by the Attorney General of the National Treasury, in the requests for redirection of tax foreclosures filed before the Judiciary against managing partners of companies in judicial reorganization. The methodology proposed by this paper starts from the premise that, based on the principles of the preservation of economic activity and the preservation of the social function of the companies, the receivership has for one of its main purposes to allow the reinforcement of economically viable companies, which would be directly impacted by the possibility of direct and exclusive liability of the managing partners if the redirection of tax executions was granted. From a bibliographic and jurisprudential analysis on the subject, it was possible to verify that the conduct of the Attorney General of the National Treasury, supported by the principle of supremacy of the public interest, only partially defends the core of this pillar of Public Law, as where the maintenance of certain societies in the market can bring relevant reflections not only in the labor market but also in the economy as a whole. Thus, it is concluded that the issue needs to be considered by the Attorney General of the National Treasury in its work, linked to the Brazilian legal system as a whole, and the establishment of adequate tax planning by the managing partners in question, in order to guarantee that the Judicial Reorganization should achieve its full effectiveness, confirming the legislator's intention in constructing alternatives to possible bankruptcy decrees.
Descrição
Palavras-chave
recuperação judicial , fraude tributária , responsabilidade tributária , redirecionamento da execução fiscal ao sócio-gerente , tax fraud , redirection , of tax foreclosures to the managing , judicial recovery , tax liability