Planejamento tributário: Critérios e limites para a desconsideração dos atos e negócios jurídicos pela administração fiscal
Tax planning is a subject that has been increasing in relevance in Tax Law. This current dissertation s objective is to approach the criterion and limits for the disqualification of law acts and business through the Tax Administration. Law acts and business resulted from the conduct of contributo...
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Formato: | Dissertação |
Idioma: | por |
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Universidade Federal do Rio Grande do Norte
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Endereço do item: | https://repositorio.ufrn.br/jspui/handle/123456789/13987 |
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Resumo: | Tax planning is a subject that has been increasing in relevance in Tax Law. This current
dissertation s objective is to approach the criterion and limits for the disqualification of law
acts and business through the Tax Administration. Law acts and business resulted from the
conduct of contributors that seek to diminish the growing raise of the tax load, using some
means to reduce their burden and increase the possibilities of success in an economical
activity, without violating the law in the persecution of paying fewer burdens. On the other
hand, the tax administration, through its organs, hoping the increase of burden collection to
withstand some determined sectors of the State, with a clear purpose to stop the contributor
organizing his activity and structuring it as efficiently as possible, came up with a
preliminary draft which left Complementary Law 104, from 10.02.2001, enacted, that inserted
the unique paragraph of the National Tax Code, article 116, authorizing the disregard, by the
administrative fiscal authority, of Law acts and business practiced to dissimulate the
occurrence of burden gain or the nature of obligated incorporating elements, observing the
procedures to be established in common law . Our goal is to identify the criteria and limits to
disregard law acts and business through the tax administration, pointing out some possible
means of action by the tax administration that qualifies it to disregard the contributor s acts
and business, just claiming that a saving in the tax costs was made by the contributor s act |
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