Atribuição de responsabilidade ao sócio por débitos tributários: análise dos arts. 134 e 135 do CTN, prova e inscrição em dívida

Abstract

In this work, we analyze the hypotheses of attribution of tax responsability of the partners, provided for in articles 134 and 135 of the National Tax Code, more specifically regarding their application requirements, the need to prove the legal fact of responsability and the inclusion of their names in the Certificate of Active Debt. The research is qualitative, with descriptive and exploratory purpose, using as methodology, for this, the bibliographical and documentary research, through the analysis of doctrines, articles, monographs, master's dissertations, doctoral theses, tax legislation and jurisprudence. From the analysis of the aspects that permeate the responsability of the partners until the inclusion of their names in the CDA, it was concluded, in order to attribute responsibility to the partners, it is necessary to prove the performance of culpable or intentional illicit conduct, through an administrative procedure prior to the registration in active debt, so that, in the absence of evidence, the liquidity and certainty of the CDA should be removed.