A responsabilidade tributária das empresas formadoras de grupos econômicos

• Autor(a) principal: Muniz, João Guilherme de Moura Rocha Parente
• Data de Publicação: 2014
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/6439
• topic: Direito Tributário; Responsabilidade tributária; Personalidade jurídica; Teoria da desconsideração da personalidade jurídica; Grupo econômico; Tax Law; Tax liability; Juridical personality; Disregard doctrine; Economic group; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

This study aims to identify the limits of the tax liability of the economic groups and its members in Brazilian law. The method employed is the analytical-hermeneutics, based on the premise that the law is constituted by language. The approach begins from the analysis of normative structures by the taxman point of view found in doctrine and jurisprudence. The first chapters were devoted to fundamental legal concepts and some methodological approaches. After explain about the normative construction routine, the major purpose became the analysis of tax responsibility and juridical personality. After that, supported by corporate law concepts, a definition of economic group was built, and a classification was proposed. Then, already on firm ground, the main normative models regarding tax liability of economic groups were listed and analyzed by constitutional and legal viewpoints. At last, it was identified that the only possible way capable of making an economic group responsible for its members tax debits was disregarding their juridical personality. Such standards could be set either by the tax authorities, based on Article 142 and Article 116 of the National Tax Code, or, upon request, by the judicial authority based on Article 50 of the Civil Code