A responsabilidade tributária e a instituição financeira

Abstract

The purpose of this work is to study the standards of tax liability in general as well as specifically, since we wanted to ally theory to practice. We analyzed passive submission; the semantic content of the word "liability", the evolution of the theme in Civil and Criminal Law until we reach the Tax Law; we studied the standards present in the Federal Constitution and in the National Tax Code; the form of composition of the standard of tax liability, so then giving start to the variety of tax liabilities, entering the pragmatic analysis we have already lived with. We gave special focus to the most important characteristics of tax liability: the solidarity and subsidiarity, getting finally to study, in Chapter 6, three situations we chose in our current professional practice, to check if the standards of tax liability can or cannot be imputed to the Financial Institutions. Our intent was to understand in a deeper way the theme tax liability so that we can emit propositions based on the General Theory of Law and to answer the questions that worry us the most about the theme. Among them, we wanted to know if the infraconstitutional legislator has irrestricted freedom to indicate who he desires to occupy the liability tax position. We investigated if this legislator could generate standards of liability having as purpose only the interest in taxation. After intense research and reflection about the theme, we concluded that the choice of the taxpayer must follow two minimum requirements: that (i)have relation to the legal fact that is intended to be taxed, even if indirect or (ii) with the person that concretely realizes it. The simple social or economic interest in the fact support of the tax does not permit that solidarity be applied based on common interest. For the application of legal solidarity, the patterns defined in the National Tax Code and the constitutional limits, must be observed, since the legislator does not have irrestricted freedom. The subsidiarity will only exist with the lack of assets of the main debtor or still of assets of the solidary debtors that can be distrained so that the debt can be paid