Responsabilidade tributária do sócio oculto ou de fato à luz do código tributário nacional (CTN)

Abstract

It is intended, in this work, reflect on the responsibility of the silent partner or in fact under the Internal Revenue Code - CTN, when you commit tax fraud arising from the practice of simulation in the formation of companies, especially with regard to the use of interposed people. The relevance of this issue lies in direct proportion to the volume of loans that the Treasury fails to recover those entities that are using the simulation in fraudulent corporate structure apparent starting enterprises with partners, also called "orange" or "front-iron, "with no economic capacity, in order to suppress the collection of taxes, commits an offense against the tax, causing serious damage not only to the Treasury, but to society as a whole, as far as they hinder the improvement in the provision public services and economic imbalance cause unfair competition.