Detalhes bibliográficos
| Ano de defesa: |
2024 |
| Autor(a) principal: |
Gutierres, Katia Locoselli
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| Orientador(a): |
Becho, Renato Lopes
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| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Pós-Graduação em Direito
|
| Departamento: |
Faculdade de Direito
|
| País: |
Brasil
|
| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://repositorio.pucsp.br/jspui/handle/handle/41152
|
Resumo: |
Due process of law in tax matters requires that the debtor has participated in the phase of constitution of the tax credit, having been given the right of defense, with all inherent means and resources, before the debt is registered as an active debt. This does not occur, however, in the event that the fiscal executive is simply redirected to a third party in the course of the process, without having participated in any act that gave rise to the formation of the executive title (CDA). These third parties are simply included in the tax executive and surprised with blockages of assets effected by force of decision, in which the magistrate concludes, based on a unilaterally presented version by the Tax Authorities, that they would be responsible for the tax debt originally constituted against the legal entity. Therefore, the relevance of the IDPJ to the guarantee of the due legal process in tax matters stands out, as this procedural instrument imposes the need for prior investigation of the facts alleged by the tax authorities for, only after exercising the adversarial principle, if confirmed by the magistrate to concreteness of any of the hypotheses provided for in the aforementioned articles of the CTN, authorize the redirection of the executive order for tax liability of these third parties, with all its legal consequences |
