Norma antielisiva e limites do planejamento tributário
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Tipo
TCC
Data de publicação
2024-06
Periódico
Citações (Scopus)
Autores
Sartorato, Ian dos Reis
Orientador
Porfirio Junior, Nelson de Freitas
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O estudo aborda a complexa interação entre a norma antielisiva e o planejamento tributário
dentro do contexto jurídico brasileiro, com foco na regra matriz de incidência tributária que
fundamenta o sistema tributário, delineando seus elementos cruciais como hipótese de
incidência, fato gerador e sujeito passivo. Discute-se também a importância das técnicas de
interpretação da legislação tributária, incluindo os métodos literal, teleológico, histórico e
sistemático, essenciais para a aplicação eficaz da norma. A pesquisa faz uma distinção clara
entre elisão, uma prática legal de planejamento tributário que respeita os preceitos de legalidade
e eficiência fiscal, e evasão fiscal, caracterizada como ilícita e prejudicial à equidade do sistema.
Analisa-se a norma antielisiva, introduzida pela Lei Complementar nº 104/2001 e incorporada
ao Código Tributário Nacional, como uma medida legislativa contra práticas que buscam
reduzir a carga tributária de modo artificial. A pesquisa enfatiza a necessidade de aplicação
cuidadosa desta norma para evitar violações aos princípios constitucionais, como legalidade e
livre iniciativa. Além disso, o trabalho examina a teoria do propósito negocial, que requer um
motivo extra tributário legítimo para a realização de atos e negócios jurídicos, ressaltando sua
relevância na validação de práticas de planejamento tributário e na manutenção da integridade
e justiça do sistema tributário brasileiro.
The study addresses the complex interaction between anti-avoidance rule and tax planning within the Brazilian legal context, focusing on the primary tax incidence rule underpinning the tax system. It outlines its crucial elements such as the incidence hypothesis, triggering event, and taxpayer. It also discusses the importance of the techniques for interpreting tax legislation, including literal, teleological, historical, and systematic methods, which are essential for the effective application of tax laws. The research makes a clear distinction between tax avoidance, a legal practice of tax planning that respects the principles of legality and fiscal efficiency, and tax evasion, which is characterized as illegal and detrimental to the equity of the system. It analyzes the anti-avoidance rule introduced by Supplementary Law No. 104/2001 and incorporated into the National Tax Code as a legislative measure against practices seeking to artificially reduce tax liability. The research emphasizes the careful application of this rule to avoid violations of constitutional principles such as legality and legal certainty. Additionally, the study examines the theory of business purpose, which requires a legitimate non-tax purpose for the execution of acts and legal transactions, underscoring its relevance in validating tax planning practices and maintaining the integrity and fairness of the Brazilian tax system.
The study addresses the complex interaction between anti-avoidance rule and tax planning within the Brazilian legal context, focusing on the primary tax incidence rule underpinning the tax system. It outlines its crucial elements such as the incidence hypothesis, triggering event, and taxpayer. It also discusses the importance of the techniques for interpreting tax legislation, including literal, teleological, historical, and systematic methods, which are essential for the effective application of tax laws. The research makes a clear distinction between tax avoidance, a legal practice of tax planning that respects the principles of legality and fiscal efficiency, and tax evasion, which is characterized as illegal and detrimental to the equity of the system. It analyzes the anti-avoidance rule introduced by Supplementary Law No. 104/2001 and incorporated into the National Tax Code as a legislative measure against practices seeking to artificially reduce tax liability. The research emphasizes the careful application of this rule to avoid violations of constitutional principles such as legality and legal certainty. Additionally, the study examines the theory of business purpose, which requires a legitimate non-tax purpose for the execution of acts and legal transactions, underscoring its relevance in validating tax planning practices and maintaining the integrity and fairness of the Brazilian tax system.
Descrição
Palavras-chave
planejamento tributário , norma antielisiva , livre iniciativa , legalidade , tax planning , anti-avoidance rule , free initiative , legality