Aplicabilidade do incidente de desconsideração da personalidade jurídica na responsabilidade tributária do artigo 135, Inciso III do CTN
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Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Baptista, Gustavo Bretas Nascimento
Orientador
Pasin, João Bosco Coelho
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
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Resumo
O presente artigo trata das peculiaridades e divergências que envolvem a aplicação do incidente
de desconsideração da personalidade jurídica presente no Novo Código de Processo Civil de
2015 em relação a responsabilidade tributária do artigo 135, inciso III do Código Tributário
Nacional. Serão destrinchadas as definições de atos praticados com excesso de poderes e
infração de lei, contrato social ou estatuto no âmbito do artigo 135, III, bem como o
entendimento relativo as hipóteses de desvio de finalidade e confusão patrimonial necessárias
à instauração do incidente de desconsideração da personalidade jurídica. Ultrapassadas as
referidas questões, será examinada a harmonia dos institutos por meio da jurisprudência e
doutrina especializadas no tema, concluindo-se pela compatibilidade do incidente de
desconsideração da personalidade jurídica com a responsabilidade pessoal presente nos artigos
135, III do CTN.
This article deals with the peculiarities and divergences that involve the application of the incident of disregard of the legal personality present in the New Code of Civil Procedure of 2015 in relation to the tax liability of article 135, item III of the National Tax Code. The definitions of acts performed with excess of powers and violation of the law, articles of association or bylaws within the scope of article 135, III will be clarified, as well as the understanding regarding the hypotheses of deviation of purpose and patrimonial confusion necessary for the establishment of the incident of disregard of the legal personality. Once these issues are overcome, the compatibility of the articles will be examined through the jurisprudence and doctrine specialized in the theme, concluding in a definition for the compatibility of the incident of disregard of the legal personality with the personal responsibility present in article 135, III of the CTN.
This article deals with the peculiarities and divergences that involve the application of the incident of disregard of the legal personality present in the New Code of Civil Procedure of 2015 in relation to the tax liability of article 135, item III of the National Tax Code. The definitions of acts performed with excess of powers and violation of the law, articles of association or bylaws within the scope of article 135, III will be clarified, as well as the understanding regarding the hypotheses of deviation of purpose and patrimonial confusion necessary for the establishment of the incident of disregard of the legal personality. Once these issues are overcome, the compatibility of the articles will be examined through the jurisprudence and doctrine specialized in the theme, concluding in a definition for the compatibility of the incident of disregard of the legal personality with the personal responsibility present in article 135, III of the CTN.
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Palavras-chave
responsabilidade tributária , desconsideração da personalidade jurídica , processo civil , tax liability , disregard of the legal personality , civil procedure