The Assignment of Passive Subjection to Marketplace Operators

Three Dimensions of Analysis

Abstract

The scope of this article is to analyze the attribution of passive subjection to marketplace operators under the “tax on circulation of goods”, carried out by numerous states. Based on theoretical research, and on the deductive method, the study will identify the contours of passive subjection and its limitations from the perspective of the constitutional tax system (first dimension). Secondly, the analysis of the logical structure of solidarity and tax liability, outlined in the National Tax Code, will be undertaken, identifying the legal hypotheses (second dimension) and confronting the question raised. Finally, the nature of the business model of the marketplace operators will be investigated for the respective confrontation with the normative hypotheses (third dimension). From the analysis of the theme in three perspectives, it will be concluded that the attribution of solidarity passive subjection or tax liability to marketplaces, within the scope of ICMS taxation, is not consistent with the structure of the tax system.