Ancillary Tax Obligation

Patrimonial, Transitory and Accessory Aspects

Abstract

This article aims to examine, from a legal-dogmatic perspective, supported by the General Theory of Law, whether the criticisms made to the expression ancillary tax obligation are appropriate based on lack of the patrimonial, transitory and accessory nature. Each criticism is examined separately. As for the patrimonial nature, the aim is to demonstrate the lack of recognition of the civil obligation as a legal-positive category, and not a logical-legal one. Regarding transitoriness, the aim is to explain: the existence of more than one legal relationship within the scope of the ancillary tax obligation; the transitory nature of the ancillary tax obligation; and the existence of a triggering event for the ancillary tax obligation. Finally, with respect to accessory nature, the following will be exposed: the content of the maxim accessoryium sequitur principale and the possibility of exceptions to it; the ancillary tax obligation as a technique for presenting the legal system; and the teleological character of the expression ancillary present in art. 113, paragraph 2, of the Brazilian National Tax Code.