Post by HUO89 on Jan 11, 2024 3:52:31 GMT -5
Responsibility for non-compliance with tax obligations cannot reach a minority partner who does not perform management or representation functions for the legal entity and has not violated any legal rule. Disclosure Disclosure Thus, the Business, Tax Execution and Public Records Court of Uberaba (MG) accepted a pre-execution exception and determined the exclusion of a former minority partner from the defendant side of a tax execution. The municipal Treasury had proposed the execution against a business company and its co-obligated partners.
Represented by lawyer Guilherme Diniz Barbosa , the former partner, who left the company in 2018, claimed that she did not have management powers. Judge Fabiano Garcia Veronez observed that the woman had only 1% of the shares and in fact did not perform a Telegram Number Data management or administrative role, as the majority shareholder managed the company alone. The judge relied on clauses in the contracts, filed with the state commercial board, "which is enough to produce effects against third parties.
The court where the recovery action is being processed determined that the extra-competition credits must be paid in chronological order, via judicial deposit. Therefore, the rapporteur considered it reasonable that the 15-day period for voluntary payment, referred to in article 523, paragraph 1 of the CPC, only begins from the moment the company under recovery is asked to make the judicial deposit. "This is because, given such specificities, only after the debtor is authorized by the recovery court to make the judicial deposit of the amount subject to individual execution can the default be considered voluntary, a factual hypothesis that, as seen, is capable of attract the incidence of the legal consequences provided for in the aforementioned article", said the rapporteur.
Represented by lawyer Guilherme Diniz Barbosa , the former partner, who left the company in 2018, claimed that she did not have management powers. Judge Fabiano Garcia Veronez observed that the woman had only 1% of the shares and in fact did not perform a Telegram Number Data management or administrative role, as the majority shareholder managed the company alone. The judge relied on clauses in the contracts, filed with the state commercial board, "which is enough to produce effects against third parties.
The court where the recovery action is being processed determined that the extra-competition credits must be paid in chronological order, via judicial deposit. Therefore, the rapporteur considered it reasonable that the 15-day period for voluntary payment, referred to in article 523, paragraph 1 of the CPC, only begins from the moment the company under recovery is asked to make the judicial deposit. "This is because, given such specificities, only after the debtor is authorized by the recovery court to make the judicial deposit of the amount subject to individual execution can the default be considered voluntary, a factual hypothesis that, as seen, is capable of attract the incidence of the legal consequences provided for in the aforementioned article", said the rapporteur.
