Licitude do planejamento tributário viabilizado por reorganizações societárias

• Autor(a) principal: Silva, Isabel da
• Data de Publicação: 2018
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Universitário da Ânima (RUNA)
• Texto Completo: https://repositorio.animaeducacao.com.br/handle/ANIMA/5986
• topic: Planejamento tributário; Reorganização societária; Elisão fiscal; Simulação

Objective: To verify the legality of tax planning made possible by corporate reorganizations. Method: The procedure used to collect data is bibliographical, considering that it’s development aims to explain a problem based on theories published in several types of sources: books, articles, manuals, encyclopedias, electronic media. The level is exploratory, since it is necessary to analyze the aspects without manipulating them. The approach is qualitative, as it is an analysis that can not be translated into numbers. The monograph is divided into three chapters of development. The first is entitled "general notions of tax law and planning," the second is "corporate law: origin of society, assumptions, general and specific elements, classification of societies and corporate reorganization", and the third is "tax planning made possible by corporate reorganizations ". Result: There is a doctrinal and jurisprudential divergence regarding institutions and theories that must be applied in the process of verifying the lawfulness of tax planning, which affects the verification of the corporate reorganization procedures, with the inclination that, in case of abuse of forms or law, the operation will be considered unlawful. Conclusion: In view of the divergence found, many studies will still be necessary to establish more precise designs for the topic. In order for taxpayers to not get lost in uncertainties, it seems appropriate to positivate the subject in order to maintain a fair exaction, in accordance with the Federal Constitution and the National Tax Code.