A responsabilidade administrativo-tributária na fraude empresarial

Abstract

There was examined the possibility of a company to be administratively made responsible because of fraud tax. Initially, the question of the fraud in Brazilian positive law was analyzed, bringing its application and its concept. There was discussed the differences between the criminal and administrative fields of law application, explaining the necessity to demonstrate intention as a condition to characterize fraud, in the administrative scope or in the criminal one. It was approached the evolution, in the Brazilian positive law, of the Theory of the Commercial Transactions for the Theory of the Company; by means of this, it was justified the existence of different profiles in the company, especially the profiles “subjective” and “corporative”, used to explain the possibility of the company do act intentionally. The differences between the objective and subjective tributary responsibility was also examined. The author concluded to admit the enterprise fraud, witch could be threatened with administrative or criminal sanctions; however, in the last hypothesis, with some problems in respect to its effective application.