Post by account_disabled on Feb 27, 2024 0:46:10 GMT -6
Complementary Law Project which establishes general rules relating to taxpayer rights, guarantees and duties, establishing the so-called Taxpayer Defense Code , was recently approved by the Chamber of Deputies and went on for discussion and voting by the Senate [1] . Among the many and relevant changes proposed by PLP nº 17/2022 to the tax system, especially with regard to the tax process, both judicial and administrative, and the imposition of fines, we selected to deal with in this brief space that of article 60 of the PLP , which concerns the joint liability of economic groups and due to common interest in the situation that constitutes the event generating the main obligation.
In July this year, I published an article in the Revista de Estudos Tributários in which we analyzed joint and several liability for common interest in light of the precedents of the Superior Chamber of Tax Appeals (CSRF) [2] . The purpose of the research was to survey the CSRF rulings that apply item I of article 124 of the National Tax Code (CTN) in order to Chinese Europe Phone Number List understand the basis of the decisions and the scope given to the term " common interest " by the CSRF. After reading 231 rulings and discarding those that were irrelevant [3] , we examined 42, from the three CSRF Panels. From the research, we concluded that the decisions of the higher body reflect the doctrinal debates surrounding the concept of " common interest.
In fact although it can be said that the 1st and 3rd Panels present, in general, conceptual divergences — the one defining that the common interest is the " legal " one, and the latter, which is the interest " in the economic advantage ", in the end and in the end, they adopt a broader definition of the expression than, for example, the Superior Court of Justice ticle 124 as the only legal basis to attribute joint and several liability to a third party who actually did not commit the triggering event. However, two judgments from the 1st Panel and one from the 3rd Panel [8] stand out — this one published in October this year and which, therefore, was not included in our research — which differ from the others by emphasizing that the mere link corporate interest and economic advantage are not achieved by the expression common interest ", which refers exclusively to the legal interest in the legal relationship itself that gives rise to the event generating the tax obligation.
In July this year, I published an article in the Revista de Estudos Tributários in which we analyzed joint and several liability for common interest in light of the precedents of the Superior Chamber of Tax Appeals (CSRF) [2] . The purpose of the research was to survey the CSRF rulings that apply item I of article 124 of the National Tax Code (CTN) in order to Chinese Europe Phone Number List understand the basis of the decisions and the scope given to the term " common interest " by the CSRF. After reading 231 rulings and discarding those that were irrelevant [3] , we examined 42, from the three CSRF Panels. From the research, we concluded that the decisions of the higher body reflect the doctrinal debates surrounding the concept of " common interest.
In fact although it can be said that the 1st and 3rd Panels present, in general, conceptual divergences — the one defining that the common interest is the " legal " one, and the latter, which is the interest " in the economic advantage ", in the end and in the end, they adopt a broader definition of the expression than, for example, the Superior Court of Justice ticle 124 as the only legal basis to attribute joint and several liability to a third party who actually did not commit the triggering event. However, two judgments from the 1st Panel and one from the 3rd Panel [8] stand out — this one published in October this year and which, therefore, was not included in our research — which differ from the others by emphasizing that the mere link corporate interest and economic advantage are not achieved by the expression common interest ", which refers exclusively to the legal interest in the legal relationship itself that gives rise to the event generating the tax obligation.