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Jantsch Consultoria Tributária e Empresarial. Quarta-feira, 17 de junho de 2015. Responsabilidade de sócio ou administrador constante na Certidão de Dívida Ativa em execução fiscal de contribuições sociais. O referido artigo, julgado inconstitucional, dizia que o titular da firma individual e os sócios das empresas por cotas de responsabilidade limitada respondem solidariamente com seus bens pessoais, pelos débitos junto à Seguridade Social. O artigo 135 do CTN lista uma série de pessoas que podem ser co...
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