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Abstract(s)
O presente trabalho versa sobre a transmissão mortis causa das dívidas resultantes de responsabilidade tributária subsidiária dos gerentes e administradores.
As dívidas tributárias, tal como qualquer outra situação jurídica passiva são transmissíveis com a morte do de cujus aos seus sucessores, independentemente de se encontrarem liquidadas e de serem provenientes de obrigações tributárias originárias ou subsidiárias, cfr, o art. 29, n.º 2 da LGT.
No entanto, atendendo à especificidade destas últimas e do processo de reversão de execução fiscal pelo qual a responsabilidade subsidiária se efetiva, algumas dúvidas se levantam quanto à legitimidade processual dos herdeiros para serem chamados à execução por falta de expressa previsão legal.
Mais ainda, nos casos em que a responsabilidade tributária subsidiária se apoia na presunção de culpa da al. b), do n.º 1, do art. 24º da LGT, nos casos em que o de cujus falece antes de contra ele ter sido decidida a reversão, suscitam-se mesmo dúvidas de constitucionalidade da norma do art. 29º, n.º 2 da LGT, por contrariedade aos princípios da justiça, proporcionalidade e da intransmissibilidade das penas, por o herdeiro se ver confrontado com um ónus de prova desmesurado que poderá impossibilitar a sua defesa, sendo ainda sancionado por um facto ilícito que não cometeu.
Com o nosso estudo pretendemos dar resposta a todas estas questões que tanta importância têm para o Direito e para a vida dos contribuintes no geral.
The present work deals with the death transmission of debt resulting from subsidiary tax responsibility of managers and administrators. Tax debts such as any other passive legal situation are transmitted with the death of the deceased to their successors, regardless of whether they are licombined and from original or subsidiary tax obligations. However, given the specificity of the latter and the process of reversal of tax exemption by which the subsidiary liability is effective, some doubts regarding the procedural legitimacy of the heirs to be called to the execution for lack of former legal provision. Moreover, in cases where the subsidiary tax liability refers to the presumption of fault of the al. b), of paragraph 1, of art. 24 of the LGT, in cases where the deceased dies before he was decided to reversal, there is even doubts of constitutionality of art. 29 (2) of the LGT, for violation of principles of justice, proportionality and non - transferability of penalties, because the heirs are confronted with a burden of evidence that could make it impossible for our defense, and are still sanctioned by the unlawful fact that they didn’t committed. With our study we intend to answer all these questions raised that so much importance for the Law and the life of taxpayers in general.
The present work deals with the death transmission of debt resulting from subsidiary tax responsibility of managers and administrators. Tax debts such as any other passive legal situation are transmitted with the death of the deceased to their successors, regardless of whether they are licombined and from original or subsidiary tax obligations. However, given the specificity of the latter and the process of reversal of tax exemption by which the subsidiary liability is effective, some doubts regarding the procedural legitimacy of the heirs to be called to the execution for lack of former legal provision. Moreover, in cases where the subsidiary tax liability refers to the presumption of fault of the al. b), of paragraph 1, of art. 24 of the LGT, in cases where the deceased dies before he was decided to reversal, there is even doubts of constitutionality of art. 29 (2) of the LGT, for violation of principles of justice, proportionality and non - transferability of penalties, because the heirs are confronted with a burden of evidence that could make it impossible for our defense, and are still sanctioned by the unlawful fact that they didn’t committed. With our study we intend to answer all these questions raised that so much importance for the Law and the life of taxpayers in general.
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Keywords
Direito das sucessões Direito fiscal Responsabilidade subsidiária Execução fiscal Teses de mestrado - 2022