Post by xyz3500 on Feb 22, 2024 4:57:55 GMT
The tax authorities can redirect tax enforcement against the partners of a company that has closed its activities without informing public bodies, as there is a presumption of irregular dissolution. Furthermore, it is enough that the tax credit was created before the corporate termination. On this basis, the 22nd Civil Chamber of the Court of Justice of Rio Grande do Sul allowed the Treasury of the Municipality of Canoas to redirect the tax execution against the managing partner of a tax debtor company, who was not found to be responsible for the debt. The request for redirection had been denied by the court of origin, which led to the filing of an Interlocutory Appeal by the tax authorities. For the collegiate, the simple failure to pay taxes does not entail the liability of the member, provided for in article 135 of the National Tax Code CTN.
This changes when the practice of fraudulent acts, tax evasion or irregular dissolution of the company is verified, as it is assumed that the partners acted contrary to the law. ''The understanding of this Court and the STJ is that, when there is an unpaid tax credit, constituted before the social dissolution, without the discharge of the liability, it is viable to redirect the execution against the partners, as it constitutes an irregular dissolution. This is because the partners cannot take possession of the Israel Mobile Number List company's assets without first paying off their debts, under penalty of making it impossible to fulfill their obligations'', judge-rapporteur Francisco Jose Moesch wrote in the ruling. Frustrated collection The Municipality of Canoas, in the Metropolitan Region, filed a tax enforcement action against the managing partner of a company that operates in the party industry, in November 2016, to collect the Activity Inspection Fee for the years and .
The legal entity debtor was duly summoned by the Post and Telegraph (AR) Notice of Receipt service, but the letter was returned with a ''closed'' notice. As a result, the tax authorities asked the court to locate the company by a bailiff. This, on April 18, 2018, certified that another company was established at the location and that the defendant had moved to an unknown location. Among the various steps, the tax authorities learned that the taxpayer debtor had registered the corporate dissolution of the legal entity before the Commercial Board on July 11, 2017. As a result, it asked the Court for the tax execution to be redirected against the managing partner. Judge Geraldo Anastácio Brandeburski Júnior, of the 1st Civil Court of Canoas, in an order issued on March 26, 2019, rejected the request. The basis: lack of information from the Board of Trade on whether or not the activities of the executed party are functioning.
This changes when the practice of fraudulent acts, tax evasion or irregular dissolution of the company is verified, as it is assumed that the partners acted contrary to the law. ''The understanding of this Court and the STJ is that, when there is an unpaid tax credit, constituted before the social dissolution, without the discharge of the liability, it is viable to redirect the execution against the partners, as it constitutes an irregular dissolution. This is because the partners cannot take possession of the Israel Mobile Number List company's assets without first paying off their debts, under penalty of making it impossible to fulfill their obligations'', judge-rapporteur Francisco Jose Moesch wrote in the ruling. Frustrated collection The Municipality of Canoas, in the Metropolitan Region, filed a tax enforcement action against the managing partner of a company that operates in the party industry, in November 2016, to collect the Activity Inspection Fee for the years and .
The legal entity debtor was duly summoned by the Post and Telegraph (AR) Notice of Receipt service, but the letter was returned with a ''closed'' notice. As a result, the tax authorities asked the court to locate the company by a bailiff. This, on April 18, 2018, certified that another company was established at the location and that the defendant had moved to an unknown location. Among the various steps, the tax authorities learned that the taxpayer debtor had registered the corporate dissolution of the legal entity before the Commercial Board on July 11, 2017. As a result, it asked the Court for the tax execution to be redirected against the managing partner. Judge Geraldo Anastácio Brandeburski Júnior, of the 1st Civil Court of Canoas, in an order issued on March 26, 2019, rejected the request. The basis: lack of information from the Board of Trade on whether or not the activities of the executed party are functioning.