A obrigatoriedade do propósito negocial no planejamento tributário: uma análise legislativa e principiológica
The present work aims to analyze the application of the Business Purpose Theory and the absence of illegalities in legal transactions in Brazilian tax planning, through a principled, legislative and case analysis judged by the Administrative Council of Tax Appeals. In this sense, it seeks to carry o...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/56930 |
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| Resumo: | The present work aims to analyze the application of the Business Purpose Theory and the absence of illegalities in legal transactions in Brazilian tax planning, through a principled, legislative and case analysis judged by the Administrative Council of Tax Appeals. In this sense, it seeks to carry out an investigation into the essential concepts for understanding tax planning, starting from the perspective of corporate governance, the role of a good administrator, introducing the influence of the tax burden on company management. Next, it addresses tax planning itself, its conceptual basis, the constitutional principles that will affect it and its legal limits. The hypothetical-deductive method is adopted, based on the premise that considering the business purpose and theories related to irregularities in legal transactions as requirements for tax planning would be a violation of tax legality. The research is based on a bibliographical approach, characterized as exploratory, basic and qualitative. To this end, tax planning and abusive tax planning are examined, including their theoretical bases, limits, definitions and legal nature. The inclusion of the sole paragraph of article 116 of the National Tax Code by Complementary Law 104/2001 is also analyzed. After a detailed analysis of all the points raised, it is concluded that the negotiating purpose, in itself, cannot be invoked to invalidate a tax strategy. However, the aspects listed therein can be used as evidence and, therefore, in the judge's assessment of the presence or absence of abusiveness in the tax strategy. |
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