GENERAL RULES OF TAX LAW, CTN AND LC 214/2015: WHICH PREVAILS IN THE CONFLICT BETWEEN THE GENERAL COMPLEMENTARY LAW AND THE NEW DUAL VAT?

Abstract

This article presents a systematic examination of the general rules of Brazilian tax law in light of the National Tax Code (“CTN”) and Complementary Law n. 214/2025 (“LC 214”), which introduced the IBS, CBS, and the Selective Tax. The analysis begins with the premise that, although enacted as an ordinary statute, the CTN acquired the substantive status of a complementary law regarding general tax norms, as mandated by Article 146, III, of the Constitution. Within this framework, the article explores the CTN’s role as a general statutory regime, the functions attributed to complementary tax laws, and the classical criteria for resolving normative conflicts, considered alongside the LINDB. It then analyzes key provisions of LC 214 – particularly those governing tax liability – and compares them with the liability regime set forth in the CTN, especially Articles 121 through 135. The article argues that not every complementary law qualifies as a general rule of tax law and that LC 214 may operate as a special statute in matters involving the IBS and CBS only insofar as it respects the structural framework already established by the CTN. In situations where LC 214 appears to redesign fundamental concepts of taxpayer status or joint liability, the CTN should prevail as the national complementary law on general tax norms, and portions of LC 214 may be deemed unconstitutional for intruding upon the domain assigned to Article 146, III, of the Constitution. The article ultimately seeks to offer a critical response to the issue of normative precedence, underscoring the importance of legal certainty, systemic coherence, and the constitutional distribution of powers.