Pessoa jurídica com débitos objeto de parcelamento pode distribuir bonificações ou lucros a sócios ou cotistas

Pessoa jurídica com débitos objeto de parcelamento pode distribuir bonificações ou lucros a sócios ou cotistas

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A pessoa jurídica que possui débitos relativos a tributos administrados pela Secretaria da Receita Federal do Brasil (RFB), que sejam objeto de parcelamento, independentemente da exigência de apresentação de garantia para este, pode distribuir quaisquer bonificações a seus acionistas, e dar ou atribuir participação de lucros a seus sócios ou cotistas, bem como a seus diretores e demais membros de órgãos dirigentes, fiscais ou consultivos, sendo, portanto, inaplicável, na espécie, a vedação constante do art. 32 da Lei nº 4.357/1964, com a redação dada pelo art. 17 da Lei nº 11.051/2004, visto que o parcelamento constitui hipótese de suspensão da exigibilidade do crédito tributário, abrigada no inciso VI do art. 151 da Lei nº 5.172/1966 (Código Tributário Nacional – CTN), com redação dada pelo art. 1º da Lei Complementar nº 104/2001.

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Por outro lado, a vedação prevista no citado art. 32 da Lei nº 4.357/1964, não alcança a distribuição de dividendos, em razão do veto presidencial oposto à sua redação original.

Fonte: Editorial IOB
Data: 02 de abril de 2018
Acesso: 06 de abril de 2018

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