Responsabilidade tributária de grupo econômico

Abstract

Economic Group Tax Responsibility has caused a lot of juridical insecurity due to the lack of precise contours. In the tax subsystem, there is no legislation even to define what an economic group is, which, obliquely, makes it difficult to analyze the responsibility of the companies that make up the group. As the economic group is a reality, the Law cannot avoid giving answers to the situations that knock on its door. Thus, norms were constructed from texts that were often biased towards the situation in question. Furthermore, it was necessary to resort to other subsystems (undertook mainly by the Judiciary), especially the Civil Code, in order to have a minimum framework and try to reduce such insecurity. In this vein, the work presents the reasons for such insecurity, the efforts of the actors involved to minimize it (often with very different positions) and a conclusion as a contribution to reducing the problem. In the end, we reached the conclusion that the foundation of normative validity for the tax liability of biological groups is the common interest only when it comes to lawful acts. When dealing with illicit acts, the basis for validity must be intent, fraud or simulation (art. 149 VII of the CTN) and/or being an agent in art. 135 of the CTN.