Análise da responsabilidade tributária do Artigo 135, inciso III, do Código Tributário Nacional e os prazos de decadência e prescrição no redirecionamento da execução fiscal

Abstract

The present research has the purpose to analyze the responsibility tributary norms based on the art. 125, III, of the National Tributary Code and the lapse of decadency and prescription on the redirection of the fiscal execution. For the perfect understanding of the theme, on the first chapter, it is studied the most important aspects of incidence, application of the juridical norms on the strict sense, called the Main Rule of incidence tributary and the aspects builders of the antecedence and of the consequence. On the second chapter, it is investigated the responsibility's norm of the article 135, III, from the National Tributary Code and it’s incidence, resultant of the excessive acts or the violation of duty, the social contract or statutes, related to it’s managers. On the third chapter the norms of the arts. 173, I, II, 150, §4º, I, II, III from the National Tributary Code, are analyzed, through the rules, with the goal of demarcate the time on the law, that impede, by itself, the perpetuation of the juridical relations. By the end, the very last chapter had the title of the own monograph’s name, which it is analyzed the redirection of the acts practiced from responsible third part and the lapse that this procedural act has to be effective forward of the most different and newly doctrinaire and jurisprudence discussions about this theme