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- Title
Dissolução irregular e responsabilidade tributária dos gestores de sociedades empresárias.
- Authors
Estrela Bonfim, Alisson Fabiano
- Abstract
The irregular dissolution can be understood as the disappearance of the business company without complying with the mandatory legal requirements to their extinction, which comes into existence only formally, but lacks sufficient equity to pay off their debts. The case law supports the accountability of partners and managers of business companies in the of the CTN. Although there is some controversy on the doctrine, we believe that accountability is possible. Regarding the identification of partners and managers who may be liable, the more reasonable position and that best balances the interests of the Treasury with the understanding of the courts is patriotic in the sense that both the manager at the time of the triggering event as the time of irregular dissolution liable for debts, depending on the case. Thus, as a rule, only the managing partners and administrators who were at the time of dissolution of the company account for their tax liabilities, since the tort liability is authorizing the dissolution irregular. Exceptionally, to allow the accountability of managers at the time of the triggering event has been proved the existence of tort such as fraud.
- Subjects
TAX laws; LEGAL liability; ENTREPRENEURSHIP; BUSINESS finance; CORPORATE debt financing; BUSINESSPEOPLE; PARTNERSHIP dissolution (Business)
- Publication
Cadernos de Finanças Públicas, 2012, Vol 12, p87
- ISSN
1806-8944
- Publication type
Article