A responsabilidade tributária do sócio administrador na sociedade limitada

• Ano de defesa: 2015
• Autor(a) principal: Giolo, Edith Costa Antunes Machado
• Orientador(a): Queiroz, Ari Ferreira de
• Banca de defesa: Botelho, Glacy Odete Rachid , Lourenço, Cláudia Luiz
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de Goiás
• Programa de Pós-Graduação: Direito, Relações Internacionais e Desenvolvimento
• Departamento: Ciências Humanas
• País: BR
• Palavras-chave em Português: Responsabilidade; sócio; administrador; obrigação; tributário
• Palavras-chave em Inglês: Responsibility; managing; partner; obligation; tax
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://tede2.pucgoias.edu.br/handle/tede/2755

The State in order to receive the tax credit open, due by legal entities, when in default, includes the managing partner as a subject supportive liabilities of obligation, causing his personal property to meet the tax debt, together with the legal person, just by the company to close its doors without communicating the board of trade, assuming uneven dissolution of the company. Such an understanding has remained pacified the Superior Court of Justice through summary 435. This work seeks to bring the true tax liability of the managing partner of the limited partnership addressing the legality of the court decision and the state action, supported by the doctrine and jurisprudence, within the parameters legal and seeking a framework of equality for both parties. The text was developed as a major scientific method deductive approach in the proposed theme and research used the bibliographical and electronic, from material published consists of doctrinal books, and data available via the Internet, especially legislation and jurisprudence understandings. It was concluded that the interpretation given by the Superior Court, according to the study, undermines the principle of legality to which the State is bound, as there is edited law permitting such action, causing the government does not compete on equal terms with the private having privileges in relation to the receipt of your claim.