TCC de Graduação e Especialização
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Monografia Acesso fechado A responsabilidade tributária dos advogados que atuam como procuradores ou assessores em planejamento tributário que vem a ser desconsiderado pela autoridade fiscal: uma análise do CTN e o parecer normativo COSIT Nº 4/2018(2020) Schurhoff, Maria Helena RickenThis monographic work has os its object of study the analysis of the possibility of tax liability of the lawyer who participated as an attorney or adviser in tax planning disregarded by the tax authority. The scientific method adopted in the research was the deductive one. Regarding the level, it was exploratory and, regarding the approach, it was qualitative, the procedure used for data collection was bibliographic and documentary. The results obtained with the research indicate that, among the types of tax liability brought by the National Tax Code in the chapter of tax liability, namely, liability of successors, liability of third parties and liability for infringement, none of them can be applied to the lawyer who participated in tax planning that was disregarded by the tax authorities. In turn, it has been established that the lawyer can be held responsible based on item I, article 124, of the National Tax Code, that is, based on joint and several liability, and based on the common interest. However, in order to apply joint and several liability to the lawyer, it is necessary that they fulfill some requirements: that the lawyer has a link with the act and with the person of the taxpayer or tax responsible, and must always prove the causal link in his participation, but consciously, in the configuration of the illegal act with the result of damaging to the Tax Authorities, and, finally, it is necessary to have intent in the attorney's conduct, that is, the conscious will to carry out the illegal tax planning.