Madness as a Method – A Hamletian Perspective on Joint Liability in Fraudulent Interposition of Third Parties

Abstract

This article aims to analyze the legal consistency of the use of rules of the National Tax Code, especially article 124, and article 95 of Decree-law n. 37/1966 for the joint liability of all participants in import operations, in case of charges of fraudulent interposition of third parties infraction. It is intended to demonstrate who is the direct subject of the sanction provided for this infraction, as well as the absence of legal grounds for the application of the joint liability rules mentioned above. In the end, it is intended to present a diagnostic proposal to understand why the rules continue to be used in the context of administrative jurisprudence, despite the errors that will be pointed out.