Responsabilidade solidária no lançamento tributário

Abstract

This work aims the study of the norms related to the solidary responsibility in the taxation, found in the articles 124 and 134 of the National Tax Code. The central point of the dissertation lies in the analysis of the pretension of Public Finance of collecting third person's tax credit, different from the one who practices the tax legal fact, under the allegation of common interest. The research about solidarity is centered in the tax administrative process, both in the assessment act that formalizes the fiscal demand, and in some subsequent action in the course of the process of administrative and judicial collection of the tax credit. In its elaboration, a systematic analysis of the Law was made, taking into account concepts related to the General Theory of the Law, Tax Constitutional Law, Civil Law, Tax Law and Tax Process. Starting from the lessons of General Theory of the Law and of the interpretation of the Positive Law, criteria of application of the solidary responsibility were proposed, whose utility in the solution of problems is, soon afterwards, evidenced by the exam of litigations happened in Treasury Department s Taxpayers Councils Council. In that way, the study uses the general concepts of the Law, from a constitutional, legal and doctrinaire analysis of the matter, for, then, arriving to a more pragmatic study and, since then, presenting its conclusions on the theme of the solidary responsibility in the tax assessment