A responsabilidade dos sócios pelas dívidas fiscais
Autor | Robson Zanetti |
Cargo | Advogado. Doctorat Droit Prive Université de Paris 1 Panthéon-Sorbonne. Corso Singolo Diritto Privato Universitá degli Studi di Milano |
As sociedades empresárias, normalmente, ao entrarem em dificuldades financeiras deixam de pagar suas dívidas fiscais, algumas se dissolvem irregularmente e outras continuam suas atividades. Nestes casos, os sócios respondem com seus bens particulares pelas dívidas da sociedade?
Os sócios, a priori, quando integralizam o capital social não respondem pelas dívidas da sociedade. Ocorre que esta situação não pode ser considerada regra geral, existindo muitas exceções, entre elas, na seara fiscal. Desta forma, é importante que os sócios fiquem muito atentos.
A sociedade entrando em dificuldades financeiras e possuindo débitos fiscais faz com que seus sócios não consigam dar baixa na Junta Comercial, pois é exigida a apresentação da certidão negativa de débitos. Diante a ausência desta certidão, é comum que os sócios “ abandonem “ toda a atividade empresarial. Ao encerrar irregularmente as atividades, o que ocorre pelo seu encerramento material, fica pendente o encerramento formal.
O fisco buscará o recebimento do crédito tributário junto a...
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