O interesse comum referido pelo art. 124, I, do CTN, como parâmetro jurídico fundamental à responsabilização tributária de pessoas jurídicas integrantes de grupos econômicos

Resumo

This paper seeks to assess the tax liability of legal entities belonging to economic group, with a view to devise and set forth objective boundaries for imposing liability on the entities of such economic group, considering the general rules provided by the National Tax Code and the principles and limitation of taxation prescribed in the Federal Constitution of 1988. Firstly, this research presents an overview of the evolution process of the concept of economic group considering the corporate practice, in the light of its regulation, notably under tax and corporate law, to finally suggest and set forth a concept of economic group to be adopted as a premise for this work. Next, we will assess Article 124 I of the National Tax Code with a view to suggest a new concept for the term “common interest in a situation that constitutes a taxable event of the main obligation” capable of allowing the application of tax liability to the legal entities belonging to economic groups to obey general patterns or rationality and uniformity as well as to be conform to the constitutional principles limiting the tax activity and the general norms laid down by the National Tax Code. We have also examined the application of the proposed concept of “common interest” as an element of construction of legal provisions laid out by ordinary law and other norms of lower hierarchy that specifically deals with tax liability of economic groups or that have been applied for ascribing liability to the companies belonging to such group. Further, we will peruse the following legal provisions: Article 146 III of the Federal Constitution of 1988; Article 124 I, II and 128 of the Brazilian Tax Code; Article 30, IX of Law No. 8,212/91; Article 50 of the Brazilian Civil Code; Article 494 and 405 of Normative Instruction No 971/90. In addition, this paper will, from a critical perspective, review the judicial and administrative precedents relating to the matter, pointing out accuracy and mistakes. Finally, this paper will assess whether the disregard of corporate entity doctrine provided in Article 50 of the Brazilian Civil Code may be applied for holding economic groups liable, also reviewing the procedural matters relating to the liability of corporate groups, including from the perspective of the Incident of Disregard of Corporate Entity, as provided by the Brazilian Code of Civil Procedure of 2015.

Ficha do documento

Tipo

Dissertação

Ano

2019

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/28109

Temas

EconomiaFinanças Públicas

Palavras-chave

Grupo econômicoResponsabilidade tributáriaDesconsideração da personalidade jurídicaLimitações formais e materiaisEconomic groupTax liabilityDisregard of corporate entityFormal and material limitationsDireitoDireito tributário - BrasilGrupo de interesse econômicoResponsabilidade fiscal