Responsabilidad tributaria de la sociedad absorbente y de los representantes legales

Abstract

This article document with legal theoretical approach seeks to identify the requirements required to establish the responsibility of the parties involved in the merger according to the provisions of Law No. 125/91, in order to determine the meaning of each of them and the scope of responsibility of the participating parties and of the legal and voluntary representatives of the acquiring or successor and absorbed companies, to ensure the collection of the tax and the sanction to the offenders. Therefore, each of the legally established elements must be thoroughly complied with. Therefore, it is concluded that the opportune intervention within the established term and directed to the obligated and responsible subjects, will prevent that, due to the expiration and the absence of responsible subjects, the right of the Tax Administration to collect and to apply sanctions for the existence of infractions, or the legal modification that allows greater amplitude in the time of the control could be chosen.