English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

The legal fact of item III of article 135 of the National Tax Code is the result of the incidence of the legal rule of tax liability on the factual support practiced by the administrator. From then on, the legal relationship, the tax obligation and all the related charges arise. For this reason, it is necessary to analyze very carefully the legal norm that defines the tax legal fact. Based on these assumptions, this article aims to apply the Theory of Legal Fact in the analysis of tax liability to define its effectiveness. In general terms, the theoretical reference of the research is that of Pontes de Miranda. On the other hand, the method of study used is the deductive one, starting from the bibliographical research, based on the Theory of the Legal Fact of Marcos Bernardes de Mello. In the end, the work came to some quite elucidative conclusions: 1) item III of article 135 of the CTN corresponds to a legal fact in a broad sense, illicit, relative, as a illicit civil act and compensative; 2) this legal fact has as an effect the legal relationship between the State, the company and the administrator; and 3) the tax liability of the administrator is of the solidarity type, since the legal norm establishes a command to guarantee the tax credit under a collection and sanctioning bias.

O fato jurídico do inciso III do artigo 135 do Código Tributário Nacional: a delimitação da responsabilidade tributária do administrador