Incidente de desconsideração da personalidade jurídica em matéria tributária e a responsabilidade tributária de terceiros
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Tipo
TCC
Data de publicação
2019-06-05
Periódico
Citações (Scopus)
Autores
Silva, Vinícius Araújo
Orientador
Souza, André Pagani de
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Resumo
O presente trabalho pretende explorar, em síntese, a adoção, aplicação e o cabimento do instituto da desconsideração da personalidade jurídica em matéria tributária, de modo a enfrentar as diferenças que tangenciam o referido instituto e a figura da responsabilidade tributária de terceiros. Para tanto, buscar-se-á demonstrar através de um breve panorama jurisprudencial como as cortes de justiça brasileiras têm enfrentado a temática em referência, de forma a garantir, sob o prisma do novel códex processual todas as medidas necessárias à salvaguarda do devido processo legal e da ampla defesa. Por fim, verificarse-á com maior clareza que a celeuma pertinente ao contemporâneo e sintético trabalho, via de regra e do ponto de vista do contencioso tributário, esbarra, de uma forma ou de outra, no campo das execuções fiscais, na medida em que essas, por vezes, são redirecionadas na pessoa de terceiros detentores de atos de gerência ou administração do ente a ser desconsiderado, cujos reflexos são dos mais diversos possíveis, conforme serão sucintamente examinados ao longo deste estudo.
The present work intends to explore, in summary, the adoption, application and appropriateness of the institute of the disregard of the juridical personality in tax matters, in order to face the differences that touch the said institute and the figure of third party tax responsibility. To do so, it will be tried to demonstrate through a brief jurisprudential panorama how the Brazilian courts have faced the subject in reference, in order to guarantee, under the prism of the novel procedural code all the necessary measures to safeguard due process of law and wide defense. Finally, it will be clearer that the confusion concerning the contemporary and synthetic work, as a rule and from the point of view of tax litigation, runs in one way or another in the field of tax foreclosures, to the extent in which these are sometimes redirected in the person of third parties who hold acts of management or administration of the entity to be disregarded, whose reflections are as diverse as possible, as will be briefly examined throughout this study.
The present work intends to explore, in summary, the adoption, application and appropriateness of the institute of the disregard of the juridical personality in tax matters, in order to face the differences that touch the said institute and the figure of third party tax responsibility. To do so, it will be tried to demonstrate through a brief jurisprudential panorama how the Brazilian courts have faced the subject in reference, in order to guarantee, under the prism of the novel procedural code all the necessary measures to safeguard due process of law and wide defense. Finally, it will be clearer that the confusion concerning the contemporary and synthetic work, as a rule and from the point of view of tax litigation, runs in one way or another in the field of tax foreclosures, to the extent in which these are sometimes redirected in the person of third parties who hold acts of management or administration of the entity to be disregarded, whose reflections are as diverse as possible, as will be briefly examined throughout this study.
Descrição
Palavras-chave
incidente de desconsideração da personalidade jurídica , responsabilidade tributária de terceiros , execução fiscal , redirecionamento , incident of disregard of legal personality , tax responsibility of third parties , tax enforcement , redirection