A RESPONSABILIDADE TRIBUTÁRIA DO SÓCIO ADMINISTRADOR NA SOCIEDADE LIMITADA.

Abstract

The State in order to receive the tax credit open, due by legal entities, when in default, includes the managing partner as a subject supportive liabilities of obligation, causing his personal property to meet the tax debt, together with the legal person, just by the company to close its doors without communicating the board of trade, assuming uneven dissolution of the company. Such an understanding has remained pacified the Superior Court of Justice through summary 435. This work seeks to bring the true tax liability of the managing partner of the limited partnership addressing the legality of the court decision and the state action, supported by the doctrine and jurisprudence, within the parameters legal and seeking a framework of equality for both parties. The text was developed as a major scientific method deductive approach in the proposed theme and research used the bibliographical and electronic, from material published consists of doctrinal books, and data available via the Internet, especially legislation and jurisprudence understandings. It was concluded that the interpretation given by the Superior Court, according to the study, undermines the principle of legality to which the State is bound, as there is edited law permitting such action, causing the government does not compete on equal terms with the private having privileges in relation to the receipt of your claim.