Balizadores da responsabilidade tributária: uma análise da legalidade e constitucionalidade da previsão de responsabilidade tributária na PEC 45/2019 e PL 3.887/2020

• Autor(a) principal: Dallacosta, Victor Schleder
• Data de Publicação: 2021
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/26360
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

The present study seeks to establish Constitutional and Infraconstitutional premises that establish beacons for the creation of new hypotheses of tax liability. This study begins from the premise that tax liability is the legal norm of insertion of a foreign subject in the occurrence of a tax event in the passive pole of the tax obligation. Once the subject distant from the tax event is inserted in the tax norm, it acquires the same burdens and bonuses linked to the taxpayer. The absence of the Federal Constitution, in discriminating the individuals who compound the passive pole of the tax obligation, dos does not result in the absence of constitutional limitation, instead from the constitutional norms we extracted three beacons for tax liability: first, jurisdiction for tax materiality; the tax principle of contributory capacity; lastly, the obligation of supplementary legislation. From the infraconstitutional legislation we also extract beacons expressed in art. 124 and 134 to 137 of the “National Tax Code”. At the end, with an emphasis on the inconsistencies found in the tax liability of digital trading platforms, the work brings commentary and application of the beacons over the hypotheses of tax liability brought with PL 3887/2020