Responsabilidade tributária na sucessão empresarial: fusão, incorporação, cisão e aquisição de estabelecimentos

AUTOR(ES)
DATA DE PUBLICAÇÃO

2010

RESUMO

In the present study, it was aimed at analyzing the issue of responsibility by enterprise succession considering the hypotheses of consolidation, annexation, partition, and purchasing of business societies. We will, therefore, initiate investigations by including passive subjection inside the head-rule of tributary incidence, through identification of the taxpayer and the third which is responsible. Tributary responsibility will then be analyzed including its concept, constitutional and legal limits, relations with the principle of contributory capability and non-confiscation, reasons for its existence, the judiciary nature of the rules addressing it, its classification and the types of responsibility addressed by native positive law. At this point, our approach will include the analysis of the articles 132 and 133 of the Brazilian National Tributary Code (NTC), which represent the main object of this research. We will include partition at this point, since it was not directly addressed by the NTC. At long last, we will deal with practical aspects related to responsibility by enterprise succession, trough analysis of real cases and comments about the outcome provided by revenue and judiciary authorities and courts

ASSUNTO(S)

responsabilidade tributária partition purchasing succession annexation direito fusão cisão aquisição direito tributario -- brasil tributary responsibility incorporação consolidation sucessão empresas -- impostos -- leis e legislacao -- brasil responsabilidade (direito) -- brasil

ACESSO AO ARTIGO

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