Responsabilidade Tribut Ria Dos S Cios E Administradores De Empresas
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Responsabilidade Tribut Ria Dos S Cios E Administradores De Empresas
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Author : Emanuel Carlos Dantas de Assis
language : pt-BR
Publisher: Editora Dialética
Release Date : 2021-06-22
Responsabilidade Tribut Ria Dos S Cios E Administradores De Empresas written by Emanuel Carlos Dantas de Assis and has been published by Editora Dialética this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-22 with Law categories.
A obra trata das divergências em torno da responsabilidade tributária dos sócios e administradores por tributos da pessoa jurídica, analisando de perto os artigos 134 e 135 do CTN e respondendo à seguinte pergunta: quais os limites dessa responsabilidade, quando atribuída às pessoas físicas? Assentado no direito positivo brasileiro, possui caráter pragmático e não propõe qualquer alteração legislativa. O autor conclui que o art. 134 requer culpa, enquanto o art. 135, dolo. Investiga, além da legislação tributária, a civil e comercial, leva em conta a jurisprudência até dezembro de 2020 e contempla, dentre outros tópicos, os seguintes: Poder de tributar e relação jurídica tributária; Fato gerador, hipótese de incidência e fato jurídico tributário; Obrigação tributária principal e obrigações acessórias; Responsabilidade civil e responsabilidade tributária; Sujeição passiva direta ou originária e indireta ou derivada; Solidariedade tributária; Substituição tributária; Responsabilidade tributária por transferência; Teoria da desconsideração da personalidade jurídica; Sistema tributário nacional; CTN e legislação tributária ordinária versus Código Civil; Limitação à responsabilidade tributária dos sócios e administradores; Responsabilidade tributária objetiva ou subjetiva; Responsabilidade pelas obrigações principal e acessórias; Art. 134 do CTN: responsabilidade subsidiária, culposa ; Art. 135 do CTN: responsabilidade solidária, dolosa; Dissolução irregular.
Responsabilidade Tribut Ria
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Author : Leon Frejda Szklarowsky
language : pt-BR
Publisher:
Release Date : 1978
Responsabilidade Tribut Ria written by Leon Frejda Szklarowsky and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Business enterprises categories.
Remunera O De Diretores S Cios Administradores E Empres Rios Cole O Pr Tica Cont Bil 5a Edi O Revista E Atualizada 2008
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Author :
language : pt-BR
Publisher: Jurua Editora
Release Date :
Remunera O De Diretores S Cios Administradores E Empres Rios Cole O Pr Tica Cont Bil 5a Edi O Revista E Atualizada 2008 written by and has been published by Jurua Editora this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
C Digo Das Sociedades Comerciais Em Coment Rio Volume I 2a Edi O
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Author : Jorge Manuel Coutinho de Abreu
language : pt-BR
Publisher: Leya
Release Date : 2023-04-12
C Digo Das Sociedades Comerciais Em Coment Rio Volume I 2a Edi O written by Jorge Manuel Coutinho de Abreu and has been published by Leya this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-04-12 with Law categories.
Eis o primeiro de sete volumes do Código das Sociedades Comerciais em Comentário. Comentário que queremos claro, conciso e suficientemente rico para avivar diálogos doutrinais e, principalmente, facilitar aplicação (mais) esclarecida e segura do Código. A concisão pretendida passa também pela bibliografia convocada: portuguesa, quase sempre. Apesar de sermos um país juridicamente "importador", possuímos já doutrina societária extensa, de qualidade e não provinciana que dispensa exercícios dispersivos de mera erudição forasteiramente nutridos. Mas não se olvidam aqui ou ali referências, directas ou indirectas, a ideias e experiências estrangeiras pioneiras ou marcantes. Uma nota mais sobre a bibliografia. Em regra, o comentário de cada artigo é antecedido de duas listas bibliográficas: (a) citada e (b) outra. Esta última é reservada, no essencial, para obras monográficas acerca de matérias do comentário (apesar de não citadas), não portanto para obras de carácter mais ou menos geral em que tal matéria (também) apareça. Todos os comentaristas estão ou estiveram ligados à Faculdade de Direito da Universidade de Coimbra: aí leccionam ou fizeram a licenciatura e/ou o mestrado. Enquanto coordenador do Comentário, estou contente e grato. Contente por constituirmos um grupo numeroso e qualificado; agradecido pelo empenho e entusiasmo com que esta empresa foi abraçada. O trabalho de coordenação exigiu pouco: convites aos autores, distribuição de artigos para comentário, promoção de algumas regras de procedimento. O merecimento de cada comentário é devido ao(s) respectivo(s) autor(es); o mérito do Comentário será creditado a todos. O Código das Sociedades Comerciais em Comentário aparece em uma (nova) série do IDET - Instituto de Direito das Empresas e do Trabalho. Embora jovem, o IDET é já assinalável como centro difusor e promotor de estudos jurídico-societários (entre outros). A ideia do Comentário foi acalentada nele, inclusive em várias assembleias gerais anuais. A maioria dos comentaristas está associada e/ou colabora com ele. E pudemos contar com apoio administrativo e bibliográfico por ele proporcionado.
Comparative Foundations Of A European Law Of Set Off And Prescription
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Author : Reinhard Zimmermann
language : en
Publisher: Cambridge University Press
Release Date : 2002-06-27
Comparative Foundations Of A European Law Of Set Off And Prescription written by Reinhard Zimmermann and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-06-27 with Law categories.
The emergence of a European private law is one of the great issues on the legal agenda of our time. Among the most prominent initiatives furthering this process is the work of the Commission on European Contract Law. The essays collected in this 2002 volume have their origin within this context. They explore two practically very important topics which had hitherto been largely neglected in comparative legal literature: set-off and 'extinctive' prescription (or limitation of actions). Professor Zimmermann lays the comparative foundations for a common approach which may provide the basis for a set of European principles. At the same time, the essays provide practical examples of the arguments that can be employed in the process of harmonising European private law on a rational basis. They explore topics such as the comparative experiences in the various modern legal systems and the direction in which the international development is heading.
A Comprehensive Guide To Exchange Traded Funds Etfs
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Author : Joanne M. Hill
language : en
Publisher: CFA Institute Research Foundation
Release Date : 2015-05
A Comprehensive Guide To Exchange Traded Funds Etfs written by Joanne M. Hill and has been published by CFA Institute Research Foundation this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-05 with Business & Economics categories.
Exchange-traded funds (ETFs) have become in their 25-year history one of the fastest growing segments of the investment management business. These funds provide liquid access to virtually every financial market and allow large and small investors to build institutional-caliber portfolios. Yet, their management fees are significantly lower than those typical of mutual funds. High levels of transparency in ETFs for holdings and investment strategy help investors evaluate an ETF’s potential returns and risks. This book covers the evolution of ETFs as products and in their uses in investment strategies. It details how ETFs work, their unique investment and trading features, their regulatory structure, how they are used in tactical and strategic portfolio management in a broad range of asset classes, and how to evaluate them individually.
Introduction To European Tax Law On Direct Taxation
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Author : Michael Lang
language : en
Publisher: Spiramus Press
Release Date : 2016
Introduction To European Tax Law On Direct Taxation written by Michael Lang and has been published by Spiramus Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Direct taxation categories.
The book provides an introduction to European law on direct taxation. It includes an overview of the sources of European law, the impact of the fundamental freedoms on direct taxation and the relevance of the European state aid provisions in tax matters. Further, it analyses all relevant directives in the field of direct taxation, namely the Parent-Subsidiary Directive, the Merger Directive, the Interest and Royalty Directive, looks at mutual assistance, as well as the EU Arbitration Convention. This edition has some structural changes, primarily made to adapt the analysis of European tax integration to the application of the EU Charter on Fundamental Rights in tax matters and the development of global tax competition. The latter phenomenon is being targeted by the BEPS and Tax Transparency projects in a suptranational framework that coordinates the exercise of national taxing rights around the globe and which also has significant repercussions for European tax integration.
Doing Business 2019
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Author : World Bank
language : en
Publisher: World Bank Publications
Release Date : 2018-11-30
Doing Business 2019 written by World Bank and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-30 with Business & Economics categories.
Sixteenth in a series of annual reports comparing business regulation in 190 economies, Doing Business 2019 measures aspects of regulation affecting areas of everyday business activity.
Dicion Rio De Procedimentos Trabalhistas E Previdenci Rios
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Author : Nilton Oliveira Gonçalves
language : pt-BR
Publisher:
Release Date : 2003
Dicion Rio De Procedimentos Trabalhistas E Previdenci Rios written by Nilton Oliveira Gonçalves and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with categories.
Corporate Bodies And Guilty Minds
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Author : William S. Laufer
language : en
Publisher: University of Chicago Press
Release Date : 2008-10-31
Corporate Bodies And Guilty Minds written by William S. Laufer and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-10-31 with Law categories.
We live in an era defined by corporate greed and malfeasance—one in which unprecedented accounting frauds and failures of compliance run rampant. In order to calm investor fears, revive perceptions of legitimacy in markets, and demonstrate the resolve of state and federal regulators, a host of reforms, high-profile investigations, and symbolic prosecutions have been conducted in response. But are they enough? In this timely work, William S. Laufer argues that even with recent legal reforms, corporate criminal law continues to be ineffective. As evidence, Laufer considers the failure of courts and legislatures to fashion liability rules that fairly attribute blame for organizations. He analyzes the games that corporations play to deflect criminal responsibility. And he also demonstrates how the exchange of cooperation for prosecutorial leniency and amnesty belies true law enforcement. But none of these factors, according to Laufer, trumps the fact that there is no single constituency or interest group that strongly and consistently advocates the importance and priority of corporate criminal liability. In the absence of a new standard of corporate liability, the power of regulators to keep corporate abuses in check will remain insufficient. A necessary corrective to our current climate of graft and greed, Corporate Bodies and Guilty Minds will be essential to policymakers and legal minds alike. “[This] timely work offers a dispassionate analysis of problems relating to corporate crime.”—Harvard Law Review
