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A DESCONSIDERAÇÃO DA PERSONALIDADE JURÍDICA NO DIREITO TRIBUTÁRIO

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Author(s): JOÃO VICTOR RIBEIRO ALDINUCCI | Ellen do Nascimento

Journal: Revista Científica Sensus : Direito
ISSN 2179-6289

Volume: 1;
Issue: 2;
Start page: 3;
Date: 2011;
Original page

Keywords: Disregard of the legal | Third Party Liability | National Tax Code | Taxpayer | Corporate Entity.

ABSTRACT
This study investigates the disregard of the law on tax law in itsarticles 134 and 135 of the National Tax Code, which deal with the responsibility of others, checking the possibility of application of such standards as to sanction parties who commit illegal acts to hamper the taxman and there is evidence of acts committed in excess of authority or violation of law, social contract or statute,extend the obligations on directors or shareholders of a corporation, in order to control the excess of power or violation of law. The corporation came to define a group of people with similar interests and goals, won an individual embodiment under review and a great philosophical discussion about the analysis of thenominalist and realist thinking, this study sought to distinguish between the legal and social . In Article 134 of the National Tax Code, refers to the liability, provided that the third act or omission by interfering in an underpayment of taxes, as in Article 135 of the tax code will only be applied if there is evidence of excess power, which are acts of the partner with management powers in excess of their contractual duties or violation of law, which are acts committed in bad faith by the Administrator and in this case the mere breach of tax law does not characterize the offense, the social contract or by statute of shareholders or directors, Article 135does not address either the subsidiary or joint liability of the third, but of personal responsibility. The acts committed by third parties not Unprovisions the taxpayer's responsibility, there is only an explicit law, because the administrator had acted onbehalf of the corporation.
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