In the Search of a Common Interest

Considerations regarding the Limits to Solidary Tax Liability of Article 124, I, of the Brazilian Tax Code

Abstract

In this paper the author envisages the identification of limits to solidarity in tax matter. An essential question would be which is the meaning of the term “common interest” set forth in article 124, I, of the Brazilian Tax Code, that once verified could give rise to solidary tax liability between taxpayers. The author also argues that the legal concept of “common interests” remains the one that best fits to Brazilian tax system despite the criticisms of legal authorities in Normative Report COSIT n. 04/2018 and its alleged imperfections. Besides legal certainty, the legal concept of “common interest” had been repeatedly reaffirmed by Brazilian Superior Court of Justice. The paper has a dogmatic approach and pursuits elements in legal doctrine which could allow for a better understanding of the normative scope of the legal norms that set forth solidary tax liability.