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A reversão do processo de execução fiscal
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O presente trabalho versa sobre o instituto da reversão do processo de execução fiscal, como forma de efectivar a responsabilidade subsidiária dos gerentes eadministradores.
A reversão do processo de execução fiscal é um instituto que surgiu no fim da década de 20, mais exactamente no final do ano 1929.
Foi-se adaptando à realidade quotidiana e às necessidades de evolução da legislação societária e tributária
Assim, com o presente trabalho, pretende-se compreender a origem do instituto, bem como a sua ratio e lógica de evolução, por forma a apreender a sua aplicabilidade e utilidade actual.
Pretendemos fazer uma abordagem geral sobre o tema, sendo que, para tal, estabelecemos inicialmente uma noção geral de reversão, seguido do seu enquadramento no processo de execução fiscal.
The present paper deals with the institute of the reversal of the fiscal execution process, as a way of effecting the subsidiary responsibility of the managers and administrators. The reversal of the tax enforcement process is an institute that emerged in the late 1920s, more precisely at the end of 1929. It has been adapting to the daily reality and the evolution needs of the corporate and tax legislation Thus, with the present work, we intend to understand the origin of the institute, as well as its ratio and evolutionary logic, in order to apprehend its applicability and current utility. We intend to make a general approach on the subject, and for this, we initially established a general notion of reversal, followed by its framing in the tax enforcement process.
The present paper deals with the institute of the reversal of the fiscal execution process, as a way of effecting the subsidiary responsibility of the managers and administrators. The reversal of the tax enforcement process is an institute that emerged in the late 1920s, more precisely at the end of 1929. It has been adapting to the daily reality and the evolution needs of the corporate and tax legislation Thus, with the present work, we intend to understand the origin of the institute, as well as its ratio and evolutionary logic, in order to apprehend its applicability and current utility. We intend to make a general approach on the subject, and for this, we initially established a general notion of reversal, followed by its framing in the tax enforcement process.
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Direito fiscal Execução fiscal Reversão processual Teses de mestrado - 2018