A autonomia fiscal entre filial e matriz: uma análise da jurisprudência do Superior Tribunal de Justiça
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Date
2020-12-15
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Universidade Católica do Salvador
Abstract
The present work aims to analyze the legal consequences arising from the
divergence about the legal nature of the subsidiaries in relation to the headquarters in the light
of the STJ's understanding. Thus, it aims to define the various consequences of the
understandings already signed. For this purpose, a qualitative approach is used, carrying out a
bibliographic review and analysis of documents, such as decisions of the Superior Court of
Justice, legal, legal, doctrinal examination, scientific articles and electronic journals in order to
unravel the consequences resulting from a new understanding of the STJ , especially with regard
to the possibility of issuing a certificate of tax compliance (CND) to the branches of a company,
whose head office has debts with the Treasury and its implications.
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Keywords
Direito tributário, Direito empresarial, Regularidade fiscal, Autonomia fiscal, Matriz e filial, Tax law, Business law, Tax compliance, Headquarters and branch, Tax autonomy