Grupo econômico em execução fiscal: configuração de grupo econômico e responsabilidade tributária em execução fiscal

Abstract

Based on an analysis of the economic group in the Institute of Tax enforcement and major aspects, in this paper we seek to demonstrate that the institution itself is in the midst of a debate and no firm has a firm jurisprudential or doctrinal position. The Responsibility of the Corporate Group is a theme also not much appreciated in a deserved way by the courts, since most of the resources are arriving interlocutory appeals, arguing procedural and not substantive issues. Because of convenience at the expense of legality, it is fashionable redirection of tax enforcement for companies of the same group. It is a fact that the creditor, or the attorney, try to use this artifice the ease of locating assets, and not just on grounds that the permit. Was first made a detailed analysis of the jurisprudence of our courts. In a second step, we set off for a doctrinal analysis of the subject, adjusting the positions adopted by the specifics of substantive law and procedural tax. This work demonstrates the misconceptions routinely presented in the use of the definitions of economic group in fact the tax procedural law, as well as the misuse of the theory of the corporate veil deconstitution without proof of fraudulent intent of the company and urgent need for these institutions need to be revised to conform to this legal and social reality. From this perspective, we continue analyzing the general aspects of the institute, showing its peculiar features and discussing whether the institutes have achieved their real purposes. Finally, we focus on the study of the limits of the institute, demonstrating its limits of applicability and its essentially tax sphere. So finishing this work, we present a suggestion to the problem that has been providing the parties, namely, the use of illegal means of institutes such as expropriation of assets in tax enforcement, the only way to provide a legal-tax relationship in harmony our legal system with the use of closed criteria for identification of each institute