A responsabilidade tributÃria nas adjudicaÃÃes / Tax responsability in the adjudications




This essay treats about tributary responsibility in adjucations. The inicial point is the identification of the tributary responsible of the ConstituiÃÃo Federal (Federal Constitution) and at the CTN (National Triburaty Code). The tributary responsible is a third person to whom the law aplies the duty to pay the tribute. This essay treats about the tax liability in the adjudications. Part of the identification of the responsible tributary in the Federal Constitution and the CTN. The responsible tributary is one third person to who the tax law attributes the obligation to pay the tribute not paid by the contributor and in reason of determined elements and bonds. All the work is developed in reason of the sucession showing that amongst the succession tributary forms the acquisitions of moveble and immovable property appers making responsible the acquirer for the payment of the respective tributes. As known, the procedural acts of public sale, redemption and adjucation are inserted inside of the acquisitions, in which the highest bidder at the public sale, the remittent one and the adjucator, according to procedure laws, can have the property of the goods taken to the auction. The adjucator is, in short, the creditor who finishes having the attached property transferred as satisfaction form it its credit. The CTN only determined that in the adjudications of goods enrolled in inventories or allotment the adjucator would be responsible personal tributary for the tributes due for the deceased, but limiting the responsibility to the part that was reserved to it. However, express it did not consign if in the adjudications in auctions would occur the tax liability. In the present essay we show that the adjucator of good in auction has an identical treatment to the highest bidder one, itÂs worth to say that does not have tax liability of the adjucator because the subrogation occurs on the value of the adjudication


tax liability arremataÃÃo indirect passive subjection sujeiÃÃo passiva indireta adjudicaÃÃes responsabilidade tributÃria ctn direito highest bidder at the public sale ctn adjudications

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