Desconsideração da Personalidade Jurídica Tributária
Autor | Gustavo Guilherme Arrais |
Ocupação do Autor | Advogado Associado |
O presente estudo tem por escopo debater, de forma sucinta e objetiva, a responsabilidade tributária nas hipóteses de desconsideração da personalidade jurídica.
A realização de determinados negócios jurídicos prescindem, obrigatoriamente, da reunião de duas ou mais pessoas. Tais pessoas, assumindo a responsabilidade do negócio e sem a intermediação de um administrador, atuam diretamente na condução de seu empreendimento. Por outro lado, estas mesmas pessoas se vêem diante de um problema, um receio, quanto ao comprometimento de seu patrimônio pessoal.
Com o intuito de incentivar o desenvolvimento de atividades econômicas produtivas, aumentando a arrecadação de tributos, produzindo empregos e maximizando o desenvolvimento econômico e social do país, solucionaram-se os problemas mencionados anteriormente através do isolamento dos riscos econômicos nas atividades empresariais. Para tanto, utilizou-se o instituto da pessoa jurídica ou, mais exatamente, a criação de sociedades personificadas.
As sociedades personificadas são um dos pilares do sucesso da atividade empresarial em qualquer lugar no mundo, proliferando-se cada vez mais como o meio mais comum do exercício das atividades econômicas. As sociedades personificadas nada mais são do que uma segurança àqueles que se reúnem e desenvolvem conjuntamente determinada atividade econômica.
Assim, a pessoa jurídica não existe apenas com o propósito de atender as vontades do homem, mas sim atingir os fins sociais do próprio direito. Sabiamente o Prof. Rubens Requião, leciona: “A sociedade garante a determinadas pessoas as suas prerrogativas, não é para ser-lhes agradável, mas para assegurar-lhes a própria conservação. Esse é, na verdade, o mais alto atributo do Direito: sua finalidade social”1. Desta maneira, a pessoa jurídica existe e deve ser usada por ser um instrumento importantíssimo da economia de mercado, sem, contudo, cometer abusos e gerar iniqüidades.
Mesmo se tratando a pessoa jurídica de uma figura que traz uma grande vantagem a toda sociedade, sua utilização de maneira errônea fez com que se criasse um instituto que possibilitasse a aplicação de penalidades àqueles que a usassem para auferir vantagens indevidas, se escusando pessoalmente de suas responsabilidades e mantendo seu patrimônio pessoal que, por muitas vezes, foi conquistado por meios ilícitos praticados através da pessoa jurídica. Daí a criação do instituto da desconsideração da personalidade jurídica e a possibilidade de se...
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