As limitações da responsabilidade tributária de empresas pertencentes do mesmo grupo econômico e seus desdobramentos na execução fiscal

Abstract

The present work consists of bringing a detailed analysis about the possibilities described by the legislator regarding the attribution of tax liability to companies belonging to the same economic group. That is, demonstrating that, for the characterization of the joint and several tax liability of the companies belonging to the same group, it is not enough that these are merely an economic group, on the contrary, one must observe the limitations existing in the prescriptive norm, brought specifically by the normative legislator, so that in fact, there is the attribution of tax liability to companies belonging to the same economic group. Starting from these limitations, regarding the joint and several liability of the economic group, the present work also aims to analyze the affectation / consequences / reflexes of this issue, in the legal-procedural scope, notably, when filing / passing the Tax Enforcement. In this sense, the present work will investigate, in the chronological order of events, all pertinent questions for analysis of the matter (joint liability of companies belonging to the same economic group), observing the tax obligation itself, legal-tax relationship (personal criterion), liability solidarity, economic group, the limitations described in the rule that give rise to accountability, and, finally, concluding, with the effects on Tax Enforcement. For the realization / analysis of the mentioned premises, the present work was based on the current legislation, existing doctrine, as well as on the jurisprudence