Súmula nº 554, do Superior Tribunal de Justiça (STJ) e a responsabilidade tributária em sucessões de empresas

Abstract

Summary 554 of the Superior Court of Justice The summary session extended an interpretation of tax liability by succession, so that the successor will be liable for the taxes and as fines for the departure. The general objective of this study is to identify the forms of action and jurisprudence on corporate tax liability in corporate recovery and corporate restructuring contexts, according to Summula nº. 554, of the STJ. Regarding the methodology, regarding the objectives, a research was descriptive; Regarding the problem approach, qualitative; as to techniques and procedures, was bibliographical and documentary. According to the research, a Summula nº. 554 of the STJ is based on the fact that the fine is derived from a failure to comply with a tax obligation and thus arises from a principal obligation, liability or liability of the company and, for that reason, must be complied with by the successor. Such knowledge prevents companies from receiving fines, if they use corporate reorganization processes to avoid paying such fines, thus reviewing the subject of the asset, from the taxpayer taxpayer.