O art. 135, III, do Código Tributário Nacional: interpretação do comando normativo

Abstract

This work has the purpose to carry into effect an interpretation of Article 135, III, of the National Tax Code, which passes on the assumption of third-parties liability on tax liabilities that should bear upon, at first, to the legal entity, therefore making feasible an appraisal pursuant to the nature of the liability, of the subject and the range in force of such legislative command in regard to what has been set forth in the wording of law. Thus, doctrinal as well as jurisprudence references thereto are paramount, though aside from putting them in a comprehensive manner that allow such interpretation, make possible to bring into view the intricacy of the legislation on screen as well as the existence of meaningful diversity on the practical application of this liability (which, in most cases, and from pieces of evidence that we shall set forth thereafter, is portrayed as ill-devised). Hence, our intent therewith is to make clear the hindrances that remain therein, inasmuch as it has been much addressed on third-parties tax liability mainly pertaining to Article 135, III, of the NTC, within the sine qua non circumscriptions that forcibly shall be put together; hence, hold the governance to legitimize the subsumption of the dispositive fact to legislation, whereas in almost all cases we have faced the implementation of the aforementioned liability held against the literal provisions thereof, thus implying, in collision with the due process of law, both in official and material instances thereof