A solidariedade tributária nos grupos econômicos

• Autor(a) principal: Silva, Gustavo Telles da
• Data de Publicação: 2022
• Outros Autores: [e-mail]
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/19099
• topic: Economic group; Tax solidarity; Responsibility; Common interest; Grupo Econômico; Interesse Comum; Responsabilidade Tributária; Solidariedade Tributária; CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

The analysis of tax solidarity in economic groups is the main objective of this work. In the first lines of the work, the legal regime of tax solidarity is approached, dealing, initially, with the importance of language in the construction of knowledge on the subject and the impact of this finding in the face of noise in the interpretation of the norms of the National Tax Code (CTN). Subsequently, the analysis of the fundamentals of tax solidarity is analyzed, approaching the constitutional and legal limits for the definition of who should bear the payment of the tribute. In the last lines of the first chapter, the analysis of the CTN requirements for solidarity in passive tax subjection and in tax liability is carried out, through the aspects of the tax rule and the responsibility rule, respectively, as well as the solidarity hypotheses provided for in the Tax Code and in Complementary Law nº 123/2006. The second moment of the study deals historically with economic groups such as the company's external expansion, a trend in the economic development of the 20th century, as well as foreign experiences, with emphasis on the German dualist model. Also in the second chapter, the discipline of groups in Brazil is studied, systematized by Law 6.404/76, which adopted the German dualist model, according to which groups are divided into groups of law and fact, tracing an analysis of the conformation of the group phenomenon with the dogmas of corporate law applied to companies in isolation. Finally, having already built the foundations of corporate law and tax law necessary to face the issue, we moved on to the investigation of tax solidarity in economic groups, recognizing, from the outset, the difficulties in the way in which interpreters are able to of possibility in understanding taxation of economic groups. Then, the legal provisions of joint and several liability of companies belonging to economic groups in the country's order were explained, focusing on the analysis in art. 30, IX of Law 8212/91, as it is the only provision of this type in terms of taxation, concluding that it is unconstitutional. Next, the theses in defense of tax solidarity in the groups are faced, highlighting the critical analysis of the Normative Opinion Cosit nº 4/2018. Finally, it seeks to build an interpretative proposal of tax solidarity in economic groups through the application of art. 124, I of the CTN, as well as the application of tax liability provided for in the CTN, with emphasis on that of articles 136 to 138 of the CTN, in an interpretation not yet seen in studies on the subject and that provided for in Complementary Law nº 123/2006. At the end of the work, the jurisprudence of the STJ and decisions of the CARF are critically addressed, showing that the complexity of the topic has an enormous impact on the heterogeneous content of the decisions.