Tax Solidarity and Economic Groups

• Autor(a) principal: Lopes, Christian Sahb Batista
• Data de Publicação: 2015
• Outros Autores: Frattari, Rafhael
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Direito Tributário e Financeiro
• Texto Completo: http://www.indexlaw.org/index.php/direitotributario/article/view/197
• topic: Economic Group;Tax Liability;Solidarity; Grupo Econômico;Responsabilidade Tributária;Solidariedade

The research discusses the allocation of the tax obligation to a third party by virtue of the mere belonging to an economic group in an attempt to determine the hypothesis in which this procedure would be possible. From the legal definition of economic group based on corporate, labor and tax law it was possible to identify legal economic groups and actual economic groups. The study found that the tax liability depends on the solidarity and that the latter can only be determined by the supplementary legislator. Off this case, it was concluded that one can only assign tax liability to a third party by means of an economic group if the corporate veil is pierced, in accordance with the civil law requirements and, from next year on, according to the procedure set by the New Code of Civil Procedure.