Perspectiva constitucional da responsabilidade tributária do administrador

Abstract

The Federal Constitution provides the necessary precepts to understand who can be a taxable person. It is not given to the ordinary legislator of political persons to distance themselves from constitutional dictates, even if implicit, nor to the enforcer or interpreter of tax legislation. The development of this work has as main objective to establish the limits to the application of accountability to third parties with management powers, in order to remove the extension of the figure of tax liability provided for in article 135 of the National Tax Code for the practice of illegal acts, and the regular observance of the investigation of acts carried out with excess of powers or violation of the law, articles of association or bylaws is ensured, a burden attributed to the Public Treasury. The assets of the company and the administrator are, in principle, incommunicable. The administrator may never have his / her assets previously compromised, without the indispensable proof of the occurrence of the illegality through competent prior administrative procedure, under penalty of disrespect to the constitutional principles that integrate the constitutional tax system, especially the principles of legality, legal security, due to legal, contradictory process and wide defense