{"id":3520,"date":"2022-05-27T14:36:03","date_gmt":"2022-05-27T17:36:03","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=3520"},"modified":"2022-05-27T14:38:18","modified_gmt":"2022-05-27T17:38:18","slug":"stj-socio-ou-administrador-que-participou-de-dissolucao-irregular-deve-pagar-pelos-impostos-devidos","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/27\/stj-socio-ou-administrador-que-participou-de-dissolucao-irregular-deve-pagar-pelos-impostos-devidos\/","title":{"rendered":"STJ: S\u00f3cio ou Administrador que participou de dissolu\u00e7\u00e3o irregular deve pagar pelos impostos devidos"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3520\" class=\"elementor elementor-3520\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-586db3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"586db3f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-96b1aa3\" data-id=\"96b1aa3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a4f5d23 elementor-widget elementor-widget-text-editor\" data-id=\"a4f5d23\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>No dia 25.05.2022, <strong>o Superior Tribunal de Justi\u00e7a, por maioria, decidiu que o s\u00f3cio ou o administrador de empresa que participou da dissolu\u00e7\u00e3o irregular dever responder pelas d\u00edvidas tribut\u00e1rias, ainda que n\u00e3o estivesse \u00e0 frente do neg\u00f3cio quando n\u00e3o foram recolhidos os tributos devidos.<\/strong><\/p><p style=\"text-align: justify;\">De acordo com a 1\u00aa Se\u00e7\u00e3o, o s\u00f3cio ou administrador que gerenciava a empresa no encerramento das atividades, poder\u00e1 ter a a\u00e7\u00e3o de execu\u00e7\u00e3o fiscal redirecionada para si, independentemente do fato de estar ou n\u00e3o na empresa no momento da inadimpl\u00eancia tribut\u00e1ria.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ff1cc93 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff1cc93\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f776b6d\" data-id=\"f776b6d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fdf42ff elementor-widget elementor-widget-image\" data-id=\"fdf42ff\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"390\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/img20210816153618502-768x390-1.jpg\" class=\"attachment-large size-large wp-image-3362\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/img20210816153618502-768x390-1.jpg 768w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/img20210816153618502-768x390-1-300x152.jpg 300w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e69b2ee\" data-id=\"e69b2ee\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5454ccb elementor-widget elementor-widget-text-editor\" data-id=\"5454ccb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Assim, pela sistem\u00e1tica dos recursos repetitivos &#8211; Tema 981 -, foi fixada a seguinte tese: &#8220;<em>O redirecionamento da Execu\u00e7\u00e3o Fiscal, quando fundado na dissolu\u00e7\u00e3o irregular da pessoa jur\u00eddica executada, ou na presun\u00e7\u00e3o de sua ocorr\u00eancia, pode ser autorizado contra o s\u00f3cio ou o terceiro n\u00e3o-s\u00f3cio com poderes de administra\u00e7\u00e3o na data em que configurada ou presumida a dissolu\u00e7\u00e3o irregular, ainda que n\u00e3o tenha exercido poderes de ger\u00eancia quando ocorrido o fato gerador do tributo n\u00e3o adimplido, conforme o artigo 135, III, do CTN.<\/em>&#8220;.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bc7a2e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bc7a2e1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-23206cd\" data-id=\"23206cd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1dd4b11 elementor-widget elementor-widget-text-editor\" data-id=\"1dd4b11\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Em suma, o entendimento vencedor se voltou no sentido de que a responsabiliza\u00e7\u00e3o do s\u00f3cio, administrador ou terceiro com poder de ger\u00eancia depende t\u00e3o somente da sua participa\u00e7\u00e3o no momento da dissolu\u00e7\u00e3o irregular, afastando o mero inadimplemento tribut\u00e1rio para redirecionamento da a\u00e7\u00e3o de execu\u00e7\u00e3o fiscal.<\/p><p style=\"text-align: justify;\">Entenda melhor a mat\u00e9ria analisada pelo STJ entrando em contato com os especialistas da Aureum Advocacia.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>No dia 25.05.2022, o Superior Tribunal de Justi\u00e7a, por maioria, decidiu que o s\u00f3cio ou o administrador de empresa que participou da dissolu\u00e7\u00e3o irregular dever responder pelas d\u00edvidas tribut\u00e1rias, ainda que n\u00e3o estivesse \u00e0 frente do neg\u00f3cio quando n\u00e3o foram recolhidos os tributos devidos. De acordo com a 1\u00aa Se\u00e7\u00e3o, o s\u00f3cio ou administrador que gerenciava a empresa no encerramento das atividades, poder\u00e1 ter a a\u00e7\u00e3o de execu\u00e7\u00e3o fiscal redirecionada para si, independentemente do fato de estar ou n\u00e3o na empresa no momento da inadimpl\u00eancia tribut\u00e1ria. Assim, pela sistem\u00e1tica dos recursos repetitivos &#8211; Tema 981 -, foi fixada a seguinte tese: &#8220;O redirecionamento da Execu\u00e7\u00e3o Fiscal, quando fundado na dissolu\u00e7\u00e3o irregular da pessoa jur\u00eddica executada, ou na presun\u00e7\u00e3o&hellip;<\/p>\n","protected":false},"author":4,"featured_media":3522,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,46],"tags":[],"class_list":["post-3520","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridico","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ: S\u00f3cio ou Administrador que participou de dissolu\u00e7\u00e3o irregular deve pagar pelos impostos devidos - Aureum Advocacia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/27\/stj-socio-ou-administrador-que-participou-de-dissolucao-irregular-deve-pagar-pelos-impostos-devidos\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ: S\u00f3cio ou Administrador que participou de dissolu\u00e7\u00e3o irregular deve pagar pelos impostos devidos - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"No dia 25.05.2022, o Superior Tribunal de Justi\u00e7a, por maioria, decidiu que o s\u00f3cio ou o administrador de empresa que participou da dissolu\u00e7\u00e3o irregular dever responder pelas d\u00edvidas tribut\u00e1rias, ainda que n\u00e3o estivesse \u00e0 frente do neg\u00f3cio quando n\u00e3o foram recolhidos os tributos devidos. De acordo com a 1\u00aa Se\u00e7\u00e3o, o s\u00f3cio ou administrador que gerenciava a empresa no encerramento das atividades, poder\u00e1 ter a a\u00e7\u00e3o de execu\u00e7\u00e3o fiscal redirecionada para si, independentemente do fato de estar ou n\u00e3o na empresa no momento da inadimpl\u00eancia tribut\u00e1ria. Assim, pela sistem\u00e1tica dos recursos repetitivos &#8211; Tema 981 -, foi fixada a seguinte tese: &#8220;O redirecionamento da Execu\u00e7\u00e3o Fiscal, quando fundado na dissolu\u00e7\u00e3o irregular da pessoa jur\u00eddica executada, ou na presun\u00e7\u00e3o&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/27\/stj-socio-ou-administrador-que-participou-de-dissolucao-irregular-deve-pagar-pelos-impostos-devidos\/\" \/>\n<meta property=\"og:site_name\" content=\"Aureum Advocacia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/aureumadvocacia\" \/>\n<meta property=\"article:published_time\" content=\"2022-05-27T17:36:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-05-27T17:38:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/Dissolucao-irregular.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Patrick\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Patrick\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/27\/stj-socio-ou-administrador-que-participou-de-dissolucao-irregular-deve-pagar-pelos-impostos-devidos\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/27\/stj-socio-ou-administrador-que-participou-de-dissolucao-irregular-deve-pagar-pelos-impostos-devidos\/\"},\"author\":{\"name\":\"Patrick\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\"},\"headline\":\"STJ: S\u00f3cio ou Administrador que participou de dissolu\u00e7\u00e3o irregular deve pagar pelos impostos devidos\",\"datePublished\":\"2022-05-27T17:36:03+00:00\",\"dateModified\":\"2022-05-27T17:38:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/27\/stj-socio-ou-administrador-que-participou-de-dissolucao-irregular-deve-pagar-pelos-impostos-devidos\/\"},\"wordCount\":280,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/27\/stj-socio-ou-administrador-que-participou-de-dissolucao-irregular-deve-pagar-pelos-impostos-devidos\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/Dissolucao-irregular.jpg\",\"articleSection\":[\"Jur\u00eddico\",\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/27\/stj-socio-ou-administrador-que-participou-de-dissolucao-irregular-deve-pagar-pelos-impostos-devidos\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/27\/stj-socio-ou-administrador-que-participou-de-dissolucao-irregular-deve-pagar-pelos-impostos-devidos\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/27\/stj-socio-ou-administrador-que-participou-de-dissolucao-irregular-deve-pagar-pelos-impostos-devidos\/\",\"name\":\"STJ: S\u00f3cio ou Administrador que participou de dissolu\u00e7\u00e3o irregular deve pagar pelos impostos devidos - 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