Responsabilidade tributária: limitações e caracterização do grupo econômico
Tipo
TCC
Data de publicação
2019-11
Periódico
Citações (Scopus)
Autores
Almeida, Josilaine Oliveira de
Orientador
Fiorin, Rangel Perrucci
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
A presente monografia tem como objetivo avaliar quais são os requisitos necessários à
configuração da responsabilidade tributária do grupo econômico, bem como, a limitação
imposta para a sua caracterização. Para atingir o referido objetivo, foi considerado a
reserva à lei complementar disposta na Constituição Federal e, consequentemente, as
hipóteses previstas no Código Tributário Nacional para a imputação da responsabilidade
tributária. Também foram analisados o Parecer Normativo COSIT nº 4/18 e a Instrução
Normativa da Receita Federal nº 1.862/18, buscando identificar a existência de violações
às previsões legais ou contrariedades aos entendimentos sedimentados na doutrina
nacional. Por fim, foi efetuada a análise do entendimento jurisprudencial do Superior
Tribunal de Justiça e do Conselho Administrativo de Recursos Fiscais a fim de verificar
qual era o entendimento manifestado por estes órgãos quanto a configuração da
responsabilidade tributária do grupo econômico em determinado período.
This monograph has the goal of evaluating what is the necessary requirements for configuration of the tax liability of the economic group, as well as the limitation imposed for this characterization. To achieve said purpose, it was considered the reserve to the complementary law provided for in the Federal Constitution and, consequently, what is set forth in the National Tax Code for the attribution of tax liability. COSIT Normative Opinion nº 4/18 and the Internal Revenue Service Normative Instruction 1.862/18 were also analyzed, seeking to identify the existence of violations of legal provisions or contradictions to understandings established in national doctrine. Finally, jurisprudential understanding of the Superior Court of Justice and the Administrative Council of Tax Appeals was analyzed in order to verify what was the understanding expressed by these bodies regarding the configuration of the tax liability of the economic group in a given period.
This monograph has the goal of evaluating what is the necessary requirements for configuration of the tax liability of the economic group, as well as the limitation imposed for this characterization. To achieve said purpose, it was considered the reserve to the complementary law provided for in the Federal Constitution and, consequently, what is set forth in the National Tax Code for the attribution of tax liability. COSIT Normative Opinion nº 4/18 and the Internal Revenue Service Normative Instruction 1.862/18 were also analyzed, seeking to identify the existence of violations of legal provisions or contradictions to understandings established in national doctrine. Finally, jurisprudential understanding of the Superior Court of Justice and the Administrative Council of Tax Appeals was analyzed in order to verify what was the understanding expressed by these bodies regarding the configuration of the tax liability of the economic group in a given period.
Descrição
Palavras-chave
responsabilidade tributária , grupo econômico , configuração , inaplicabilidades , tax liability , economic group , setting , inapplicability