O Artigo 135, inciso III do Código Tributário Nacional e as provas para afirmar ou infirmar a responsabilidade do sócio administrador

Abstract

We propose some considerations on Article 135, paragraph III of the National Tax Code addressing the production of evidence to be produced by the tax authorities in the procedure for the establishment of tax legal fact, and the production of evidence in Tax Administrative Procedure for the fact deconstitution tax on legal accountability of managing partner in limited partnerships acting with excessive powers or breach of law, social contract or statute. Despite the variety of doctrinal and jurisprudential work on the subject, it seeks to build accountability based on appropriate language, if the language of evidence to affirm or deny the responsibility of the third, considering that the Management has responsible for only the 3rd includes both administrators as partners in social contracts of limited partnerships entrepreneurs without evidence of having actually exercised such powers and acted intentionally. The construction of this work is based on the science of law with the knowledge gained in the course of Specialization in Tax Law, with all crave without the depletion of matter