A responsabilidade tributária de terceiros

Abstract

This dissertative work results from analysis and interpretations grounded from articles 134 and 135 of the CTN, as well as the review of the literature arising from renowned scientists who have studied the subject in order to reduce or minimize its complexity, and decisions and ordinances from administrative and judicial authorities. The study aims to investigate under what circumstances will the tax liability be redirectioned from the taxpayer to a third person and to identify the most effective means of defense to be used by that third party before or after inclusion of his name in the passive role of the tax responsibility. The research on the tax liability of the third person is relevant according to the legal uncertainty installed nowadays in trials of disputes occurred in administrative and judicial spheres in Brazilian territory. During the work, it was made a study of legal rules, doctrines and jurisprudence, besides researches to specialized journals, speakers at conferences and provocative discussions experienced in the Law Master Course at PUC-SP. It is understood that the objectives were achieved. At the end of work, it is possible to conclude that the responsibility mentioned in Article 134 of the CTN is subsidiary, since it runs through the evidence of negligent act or omission of the responsibility of third party act and the nature of this legal provision is hybrid, ie, has the character of warranty and sanction. In view of this, the responsibility covered by Article 135 of the CTN is given upon proof of a felony committed by persons holding powers before the entity they represent. We conclude, finally, that the injunction, exceção de pré-executividade and appeals against tax enforcement are the most effective means of defense to be used by the third party