Responsabilidade tributária
Autor | Robson Zanetti |
Cargo | Advogado. Doctorat Droit Prive Université de Paris 1 Panthéon-Sorbonne. Corso Singolo Diritto Privato Universitá degli Studi di Milano |
A primeira seção do Superior Tribunal de Justiça acaba de consolidar o posicionamento de que o administrador e/ou sócio administrador de empresa, quando estiver com seu nomes escritos na dívida ativa, terá que provar que não agiu com excesso de mandato, infração a lei, violação do contrato social, ou estatutos para não ter seus bens pessoais comprometidos.
O artigo 135 do Código Tributário Nacional estabelece:
\”Art. 135. São pessoalmente responsáveis pelos créditos correspondentes a obrigações tributárias resultantes de atos praticados com excesso de poderes ou infração de lei, contrato social ou estatutos:
(…)
II – os mandatários, prepostos e empregados;
III – os diretores, gerentes ou representantes de pessoas jurídicas de direito privado. \”
A responsabilidade dos sócios administradores e/ou administradores pelos créditos tributários corresponde, segundo o artigo em questão, a obrigações tributárias que resultarem de atos praticados com excesso de poderes, ou infração de lei, contrato social ou estatutos. Ainda deve ser acrescido ao artigo a responsabilidade do sócio administrador quando houver dissolução irregular da sociedade.
A dúvida que permaneceu durante muito tempo era se o Fisco deveria provar estas situações, ou se o ônus da prova era dos sócios e administradores, quando seus nomes estivessem escritos na dívida ativa. Agora a dúvida foi solucionada, ficando claro que o ônus da prova caberá ao responsável, sendo ele administrador ou sócio-administrador.
O Superior Tribunal de Justiça entendeu que se o nomes dos sócios administradores e administradores estiver constando na dívida ativa, esta inscrição goza da presunção de liquidez, certeza e...
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