Solidariedade por Interesse Comum (Art. 124, Inciso I, do CTN): os Trabalhos de Rubens Gomes de Sousa Preparatórios do CTN e sua Influência na Compreensão do Dispositivo

Fabiana Carsoni Fernandes

Solidarity Based on Common Interest (Art. 124, I, of the Brazilian National Tax Code)

the Influence of Rubens Gomes de Sousa’s Preparatory Studies for CTN under the Comprehension of the Norm

Authors

Fabiana Carsoni Fernandes

Keywords:

solidarity, common interest, tax liability

Abstract

The author will analyze papers issued by Rubens Gomes de Sousa during the preparatory studies for CTN. By doing that, the author seeks to demonstrate that Gomes de Sousa’s intention, during those studies, does not fully converge with the literal, systematic and finalistic interpretation of the solidarity rule based on common interest (art. 124, item I). The article concludes that solidarity based on common interest may encompass either a plurality of taxpayers, or a plurality of individuals that are tax liable.

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Published

2022-04-27

How to Cite

Fernandes, F. C. (2022). Solidarity Based on Common Interest (Art. 124, I, of the Brazilian National Tax Code): the Influence of Rubens Gomes de Sousa’s Preparatory Studies for CTN under the Comprehension of the Norm. Revista Direito Tributário Atual, (50), 133–160. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/2143

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Issue

No. 50 (2022)

Section

Doutrina Nacional (Double Peer Reviewed)

License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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