Mensagem de Veto Parcial nº 149 de 24/04/2019. Comunico a Vossa Excelência que, nos termos do § 1º do art. 66 da Constituição, decidi vetar parcialmente, por contrariedade ao interesse público, o Projeto de Lei nº 135, de 2018 - Complementar (nº 420/14 - Complementar na Câmara dos Deputados), que 'Dispõe sobre a Empresa Simples de Crédito (ESC) e altera a Lei nº 9.613, de 3 de março de 1998 (Lei de Lavagem de Dinheiro), a Lei nº 9.249, de 26 de dezembro de 1995, e a Lei Complementar nº 123, de 14 de dezembro de 2006 (Lei do Simples Nacional), para regulamentar a ESC e instituir o Inova Simples'.
MENSAGEM Nº 149, de 24 de abril de 2019.
Senhor Presidente do Senado Federal,
Comunico a Vossa Excelência que, nos termos do § 1º do art. 66 da Constituição, decidi vetar parcialmente, por contrariedade ao interesse público, o Projeto de Lei nº 135, de 2018 - Complementar (nº 420/14 - Complementar na Câmara dos Deputados), que "Dispõe sobre a Empresa Simples de Crédito (ESC) e altera a Lei nº 9.613, de 3 de março de 1998 (Lei de Lavagem de Dinheiro), a Lei nº 9.249, de 26 de dezembro de 1995, e a Lei Complementar nº 123, de 14 de dezembro de 2006 (Lei do Simples Nacional), para regulamentar a ESC e instituir o Inova Simples".
Ouvido, o Ministério da Economia manifestou-se pelo veto ao seguinte dispositivo:
§ 12 do art. 65-A da Lei Complementar nº 123, de 14 de dezembro de 2006, inserido pelo art. 13 do projeto de lei complementar:
§ 12. Na hipótese do § 11 deste artigo, nos casos de fraude, dolo ou confusão patrimonial, os titulares, nas pessoas físicas, serão responsáveis por dívidas ou passivos de qualquer natureza a que tenham anuído solidariamente.
Razões do veto
O dispositivo proposto limita a responsabilidade de pessoa física por dívidas da pessoa jurídica, caso haja a baixa automática do CNPJ, restringindo-a aos casos de fraude, dolo ou confusão patrimonial. Portanto, esse dispositivo reduz as garantias de recuperação do credito tributário e configura tratamento não isonômico das startups em relação às demais pessoas jurídicas, inclusive microempresas e empresas de pequeno porte, sujeitas à regra dos §§ 4º e 5º do...
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