Responsabilidade tributária do sócio: uma análise da reversão fiscal no direito português e a possibilidade de sua aplicação no direito brasileiro

Abstract

The subject of tax liability has been intensely debated in the doctrinal scope and jurisprudence of the Courts in recent years. In this regard, the new criteria for charging public credits in the federal area, implemented by Administrative Rule No. 396 of April 20, 2016, which created the Differentiated Credit Collection Regime, promoted significant changes in several administrative procedures carried out by the Attorney of the Treasury National, aiming at the collection of the tax credit, mainly in those related to the inclusion of the managing partner, in the cases foreseen in art. 135, I of the National Tax Code. The present work intends to analyze the administrative inclusion procedure of the managing partner in Portuguese law, known as reversion. It will be noted that this requires compliance with the assumptions of the absence of assets and the exercise of management, in addition to a certain rite, which involves even holding a prior hearing, prior to the issuance of the duly motivated administrative provision, which Resolve to include the member. This procedure is subject to judicial control. Based on this analysis, the work intends to confront the limits for the application of this type of procedure in Brazilian law, concluding that it is possible to use certain parameters established by Portuguese law so that the partner is also included in an administrative procedure, and not in the course of the judicial process of fiscal execution, in the Brazilian order. In this way, we intend to use the subsidies of the Portuguese experience so that the topic is treated in the country's law within a new perspective, that is the discussion about the tax liability of the partner in the administrative scope, and not in the judicial sphere, as it happens currently.