Reversão Fiscal - A Responsabilidade subsidiária dos gerentes e administradores por dívidas fiscais, multas e coimas

This current work is about the processual mechanism entitled of tax reversion , as a way to fulfill the subsidiary liability of executive managers and administrators. Therefore, withdrawing an analysis of the above mentioned processual mechanism implies, mandatorily, to analyze the liability that th...

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Detalhes bibliográficos
Autor principal: Vieira, Miguel Jorge de Almeida Pinto (author)
Formato: masterThesis
Idioma:por
Publicado em: 2010
Assuntos:
Texto completo:http://hdl.handle.net/10216/63913
País:Portugal
Oai:oai:repositorio-aberto.up.pt:10216/63913
Descrição
Resumo:This current work is about the processual mechanism entitled of tax reversion , as a way to fulfill the subsidiary liability of executive managers and administrators. Therefore, withdrawing an analysis of the above mentioned processual mechanism implies, mandatorily, to analyze the liability that the same consolidates. Let s then focus on the tax reversion as a way to consolidate the tributary subsidiary liability and its inapplicability to the inscribed civil responsibility as an outcome of fines .