Responsabilidade tributária dos sócios, à luz do artigo 135, III, do CTN, na sociedade limitada

Abstract

The present work is to clarify a matter of high importance in the legal world, that is, the tax liability attributable to limited partners in society, in the of art. 135, III, the National Tax Code. This type of company is characterized by marked limitation of liability of the partners, but the principle of autonomy sheet, which is inherent to such a society, is not absolute, since by simply reading the device mentioned above, it appears, press facie, that the accountability of the partners, even in the case of a limited company, it is absolutely possible, if it satisfies the requirements authorizers. Moreover, according to the Supreme Court consolidated the understanding, to characterize the tax liability under art. 135, III, of the CTN, that is violation of law, not just the simple meet the requirements, it is necessary to prove the willful misconduct of the partner, other words, the intent to injure the tax, because this prediction is not based on the mere default of the tax. In this sense, there is the possibility of holding its members in tax debts, but his defense is available as a means to implement the embargoes and except for preflight.