O interesse comum dos grupos de sociedades: responsabilidade, solidariedade e desconsideração da personalidade jurídica da empresa plurissocietária

• Autor(a) principal: Silva, Davi Lucena de Assunção
• Data de Publicação: 2022
• 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/31928
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Grupo econômico; Responsabilidade tributária; Legislação tributária; Economic group; Tax liability; Tax legislation

Introduction: the tax liability of corporate groups is strictly related to the risks of economic activity developed in contemporaneity, mainly in Brazil, due to the lack of clear arrangement about its imputation. Aim: describe the assumptions of liability to corporate groups in the Brazilian legal system, also check the legal competence and its procedures for stipulating these assumptions. Method: national and foreign legal literature search, specifically, the Italian one about the topic. Initially, ran through the meaning of what can be assimilated as corporate group, as well as the cause that led to its creation and global dissemination. Subsequently, the correlation between the object and the tax law were exposed about the topic. Result: the multiplicity of concepts about what can be understood as an corporate group and the absence of a specific forecast of the topic by the Código Tributário Nacional harm the liability solely on the relations based on the control between companies. Event that requires the creation of a specific legislation to handle it