Limitações à interpretação do art. 124, I do CTN: forma de garantia da segurança jurídica no Estado Democrático de Direito e viabilidade da justiça social

• Ano de defesa: 2022
• Autor(a) principal: Juliana Santos Moura
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Minas Gerais; Brasil; DIREITO - FACULDADE DE DIREITO; Programa de Pós-Graduação em Direito; UFMG
• Palavras-chave em Português: Direito tributário; Sujeito passivo; Responsabilidade tributária; Solidariedade; Insegurança jurídica; Justiça social; Responsabilidade fiscal
• Link de acesso: http://hdl.handle.net/1843/49051

This wok aims identifying the boundaries of tax liability interpretation, focusing on the article 124.1 from the CTN (contraction for Brazilian Tax Code) searching for a solution that is coherent with the Democratic State and fomenter for Social Justice. It describes an analysis of the juridic relations inherent elements, with special approach on “passive subject” element. Through an analysis of the normative structure from the article 124.1, about the passive subjection and tax liability; and about the boundaries of juridic personality, it presents an interpretation proposal for the article 124.1 of the Brazilian tax code that is restrained to the shared responsibility in the people plurality that has practiced the generator fact hypothesis.Therefore, the presented proposal does not allow the interpretative amplification of the expression “common interest” for the practice of illicit acts, or for people who has not committed the generator act of the generator fact, but have common interest on that. It can be concluded, among other aspects, that the judiciary does not have a majoritarian understanding, neither uniform about this matter and this situation is causing legal uncertainty to everyone,especially companies that forms economic groups. At the end of this dissertation, it is noted that this legal uncertainty instigates behaviors that, even indirectly causes social injustice. Thus, it can be concluded that the presented proposal, about the interpretative limits of the art. 124, I of the National Tributary Code, strengthens democracy, which stimulates social justice. Subsequently, the final conclusions are presented.