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- Livros E Revistas
- Previdência Social. Custeio E Benefícios
- Parte III. Custeio Da Seguridade Social
Empresas em débito - proibições
Autor | Cláudia Salles Vilela Vianna |
Ocupação do Autor | Advogada, Mestra pela PUC/PR, Conferencista e Consultora Jurídica Empresarial nas Áreas de Direito do Trabalho e Direito Previdenciário, Coordenadora dos cursos de pós-graduação da EMATRA/PR e PUC/PR |
Páginas | 378-378 |
Page 378
Até 3.12.2008, disciplinava sobre o tema o art. 52 da Lei n. 8.212/91. Em 4.12.2008, contudo, foi publicada a Medida Provisória n. 449, posteriormente convertida na Lei n. 11.941/2009, alterando a redação do referido dispositivo, que passou ao seguinte teor:
Art. 52. Às empresas, enquanto estiverem em débito não garantido com a União, aplica-se o disposto no art. 32 da Lei n. 4.357, de 16 de julho de 1964.
Ocorre que a redação do referido art. 32 (Lei n. 4.357/64) é praticamente a mesma que possuía o art. 52 da Lei de Custeio, não tendo havido alteração significativa em seu conteúdo.
A empresa que estiver em débito para com a Seguridade Social deve observar, portanto, as seguintes proibições:
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não poderá distribuir qualquer bonificação a seus acionistas; e
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não poderá dar ou atribuir participação de lucros a seus sócios ou quotistas, bem como a seus diretores e demais membros de órgãos dirigentes, fiscais ou consultivos;
Caso a empresa desobedeça a essas proibições, será imposta multa de 50% (cinquenta por cento) das quantias que tiverem sido pagas ou creditadas.
Observe-se, ainda, que a empresa que transgredir as normas constantes do Decreto n. 3.048/99 (Regulamento da Previdência Social), seja quanto à obrigação principal de contribuição quanto às obrigações acessórias, sujeitar-se-á às seguintes restrições:
· suspensão de empréstimos e financiamentos, por instituições financeiras oficiais;
· revisão de incentivo fiscal de tratamento tributário especial;
· inabilitação para licitar e contratar com qualquer órgão ou entidade da administração pública direta ou indireta federal, estadual, do Distrito Federal...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Previdência Social. Custeio e benefícios
- Parte III. Custeio da seguridade social
- Sistema de financiamento
- Participação da união e demais entes da federação
- Contribuições sociais
- Contribuições decorrentes de reclamatória trabalhista e acordos extrajudiciais
- Outras receitas da seguridade social
- Isenção de contribuições previdenciárias - entidades beneficentes de assistência social
- Retenção de 11% sobre o valor da prestação dos serviços - cessão de mão de obra e/ou empreitada
- Responsabilidade solidária
- Arrecadação e recolhimento das contribuições
- Parcelamento de contribuições previdenciárias
- Empresas optantes pelo simples
- Empresas em débito - proibições
- Compensação, restituição e reembolso
- Obrigações acessórias
- Arrecadação, fiscalização e cobrança das contribuições
- Recursos cabíveis das decisões administrativas
- Dívida ativa - inscrição e execução judicial
- Crimes previdenciários
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