Responsabilidade tributária e o incidente da desconsideração da personalidade jurídica sob a ótica do novo código de processo civil
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Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Valeriano, Rodrigo Manako
Orientador
Medeiros, Edmundo Emerson de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Este trabalho tem como foco analisar a responsabilidade tributária,
principalmente a de sócios e administradores, comumente, denominado de
responsabilidade de terceiros, também é objeto de estudo, o incidente da
desconsideração da personalidade jurídica, contemplado no Código de Processo Civil
de 2015, com a perspectiva de sua plena aplicação no direito tributário. A vigência do
novo Código de Processo Civil, trouxe um certo alívio referente a esta matéria no
campo do direito, pois até então havia uma certa desconformidade entre os
doutrinadores e a jurisprudência sobre a sua aplicação nas execuções fiscais. O novo
codex trouxe um capítulo independente para disciplinar a matéria, chamado “Do
Incidente de Desconsideração da Personalidade Jurídica”, localizado no capítulo IV
do título III. O objetivo deste trabalho é fazer uma análise quanto necessidade de sua
aplicação nas execuções fiscais, embasada nos princípios do contraditório e da ampla
defesa dos contribuintes ou terceiros responsabilizados pelo adimplemento da dívida
tributária, além de mostrar o desenvolvimento histórico deste instituto que ainda é
muito discutido no âmbito tributário.
This study focuses on analyzing tax liability, mainly that of partners and administrators, commonly called third party liability, which is also the subject of study, the incident of disregard of legal personality, contemplated in the Code of Civil Procedure of 2015, with the perspective of its full application in tax law. The validity of the new Code of Civil Procedure, brought some relief regarding this matter in the field of law, because until then there was a certain lack of conformity between the legal professors and the jurisprudence on its application in tax foreclosures. The new codex brought an independent chapter to discipline the matter, called “On the Incident of Legal Person's Disregard”, located in chapter IV of title III. The objective of this work is to analyze the need for its application in tax foreclosures, based on the principles of the adversary and the broad defense of taxpayers or third parties responsible for the payment of tax debt, in addition to showing the historical development of this institute, which is still much discussed in the tax sphere.
This study focuses on analyzing tax liability, mainly that of partners and administrators, commonly called third party liability, which is also the subject of study, the incident of disregard of legal personality, contemplated in the Code of Civil Procedure of 2015, with the perspective of its full application in tax law. The validity of the new Code of Civil Procedure, brought some relief regarding this matter in the field of law, because until then there was a certain lack of conformity between the legal professors and the jurisprudence on its application in tax foreclosures. The new codex brought an independent chapter to discipline the matter, called “On the Incident of Legal Person's Disregard”, located in chapter IV of title III. The objective of this work is to analyze the need for its application in tax foreclosures, based on the principles of the adversary and the broad defense of taxpayers or third parties responsible for the payment of tax debt, in addition to showing the historical development of this institute, which is still much discussed in the tax sphere.
Descrição
Palavras-chave
novo código de processo civil , Incidente de desconsideração da personalidade jurídica , execução fiscal , new civil procedure code , Incidence of disregard of legal personality , tax enforcement