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Cabo Verde, tal como vários países, tanto da comunidade lusófona quanto de outras realidades, vem estabelecer um regime de Responsabilidade Tributária dos Administradores, Gestores e Diretores de entidades coletivas, no art. 22º do CGT. Trata-se de uma responsabilidade subsidiária, que se efetiva pela reversão do processo de execução fiscal, sendo necessário para tal, que se verifiquem determinados pressupostos, a saber, a conduta do gestor, a ilicitude da conduta, consubstanciando-se na violação das normas legais ou contratuais de protecção dos credores, a culpa pela diminuição do património da pessoa coletiva ou ente fiscalmente equiparado, que se afere em função do critério do gestor criterioso e diligente, o dano e o nexo de causalidade entre a conduta e dano efetivo. Daí que se pode concluir que se pode reconduzi-la à figura da responsabilidade civil. No entanto, outros pressupostos se afiguram necessários para que ocorra essa reversão, até porque o responsável é garante da dívida tributária, o que leva alguns a entender que se trata de uma fiança legal. Nenhuma das posições é suficiente, pelo que se consagra como uma figura própria do Direito Tributário.
Cape Verde, as many countries from the Portuguese speaking community and from other realities established a tax accountability regime for administrators, managers and directors of collective entities in the article 22nd of CGT. It is a subsidiary responsibility which is effective by reversing the process of tax execution, and so that it is necessary to verify certain assumptions namely the conduct of the manager, the unlawfulness of the conduct, the fault for the diminution of the property of the corporate person or fiscally equivalent entity, the damage and the casual link between the conduct and the actual damage. Hence, it can be concluded that it can be relegated to civil liability. However other assumptions seem necessary for this reversal to take place, because the responsible is the guarantor of the tax debt, which leads some to understand that is a legal bail. None of this position is sufficient, whereby it is consecrated as a prop figure of the tax law.
Cape Verde, as many countries from the Portuguese speaking community and from other realities established a tax accountability regime for administrators, managers and directors of collective entities in the article 22nd of CGT. It is a subsidiary responsibility which is effective by reversing the process of tax execution, and so that it is necessary to verify certain assumptions namely the conduct of the manager, the unlawfulness of the conduct, the fault for the diminution of the property of the corporate person or fiscally equivalent entity, the damage and the casual link between the conduct and the actual damage. Hence, it can be concluded that it can be relegated to civil liability. However other assumptions seem necessary for this reversal to take place, because the responsible is the guarantor of the tax debt, which leads some to understand that is a legal bail. None of this position is sufficient, whereby it is consecrated as a prop figure of the tax law.
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Direito fiscal Responsabilidade tributária Administrador Responsabilidade civil Fiança Direito comparado Cabo Verde Teses de mestrado - 2019