Aplicação isolada da teoria do propósito negocial na desconsideração do planejamento tributário no âmbito da jurisprudência do CARF
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Tipo
TCC
Data de publicação
2023-06
Periódico
Citações (Scopus)
Autores
Naves, Bianca de Castro
Orientador
Takano, Caio Augusto
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Resumo
O planejamento tributário pode ser interpretado como a atividade ou técnica de prospecção de alternativas, sempre em consonância com o ordenamento jurídico, em busca da redução da carga tributária suportada pelas empresas e pessoas (ANDRADE, et al., 2023, p. 780). Contudo, tal técnica nem sempre é bem-vista pelos órgãos judiciais e administrativos, que frequentemente criam obstáculos no reconhecimento e na validade desse instrumento, por meio da aplicação de requisitos que, por vezes, se quer possuem previsão no ordenamento jurídico brasileiro, como é o caso do propósito negocial. Nesse sentido, o objetivo central do presente trabalho insurge-se em identificar como o propósito negocial é utilizado pelo Conselho Nacional de Recursos Fiscais – CARF na desconsideração do planejamento tributário, a fim de constatar se tal pressuposto, por si só, pode ensejar a sua desconsideração, bem como se a sua aplicação está em consonância com o Sistema Tributário Nacional. Para atingir determinado objetivo, o trabalho se subdivide em 3 grandes pontos: (i) analisar o planejamento tributário e seus limites previstos no ordenamento jurídico brasileiro; (ii) identificar o conceito de propósito negocial e investigar se esta ferramenta foi inserida no ordenamento jurídico brasileiro; e (iii) verificar a aplicabilidade do propósito negocial no âmbito da jurisprudência do CARF e as controvérsias de sua aplicação isolada no desestímulo ao planejamento tributário.
Tax Tax planning can be interpreted as the activity or technique of prospecting alternatives, always in line with the legal system, seeking to reduce the tax burden borne by companies and individuals (ANDRADE, et al., 2023, p. 780). However, such a technique is not always well-regarded by judicial and administrative bodies, which often create obstacles in the recognition and validity of this instrument, through the application of requirements that, sometimes, are foreseen in the Brazilian legal system, as is the case of business purpose. In this sense, the main objective of the present work is to identify how the negotiating purpose is used by the National Council of Fiscal Resources - CARF in the disregard of tax planning, in order to verify if such assumption, by itself, can give rise to its disregard, as well as whether its application is in line with the National Tax System. To achieve a certain objective, the work is subdivided into 3 main points: (i) to analyze tax planning and its limits provided for in the Brazilian legal system; (ii) identify the concept of business purpose and investigate whether this tool was included in the Brazilian legal system; and (iii) verify the applicability of the business purpose within the scope of CARF jurisprudence and the controversies of its isolated application in discouraging tax planning.
Tax Tax planning can be interpreted as the activity or technique of prospecting alternatives, always in line with the legal system, seeking to reduce the tax burden borne by companies and individuals (ANDRADE, et al., 2023, p. 780). However, such a technique is not always well-regarded by judicial and administrative bodies, which often create obstacles in the recognition and validity of this instrument, through the application of requirements that, sometimes, are foreseen in the Brazilian legal system, as is the case of business purpose. In this sense, the main objective of the present work is to identify how the negotiating purpose is used by the National Council of Fiscal Resources - CARF in the disregard of tax planning, in order to verify if such assumption, by itself, can give rise to its disregard, as well as whether its application is in line with the National Tax System. To achieve a certain objective, the work is subdivided into 3 main points: (i) to analyze tax planning and its limits provided for in the Brazilian legal system; (ii) identify the concept of business purpose and investigate whether this tool was included in the Brazilian legal system; and (iii) verify the applicability of the business purpose within the scope of CARF jurisprudence and the controversies of its isolated application in discouraging tax planning.
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Palavras-chave
planejamento tributário , propósito negocial , jurisprudência , CARF , tax planning , business purpose , jurisprudence