Ocultação do sujeito passivo na importação mediante interposição fraudulenta de terceiro

Detalhes bibliográficos
Autor(a) principal: Navarro, Carlos Eduardo de Arruda
Data de Publicação: 2016
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
Texto Completo: http://hdl.handle.net/10438/17401
Resumo: The import of goods from foreign countries is an important activity from the Brazilian government, for both tax and regulatory perspectives. Within the regulatory aspect, there are several different authorities performing different jobs, including the customs authorities which are part of the Brazilian Revenue Services. One of the customs authorities’ regulartory interests is the customs control, which means the analysis of the information provided by the importer, such as the actual importer. In order to avoid / punish who is hiding from its condition as an importer, the Brazilian Law has defined, as a customs infraction, the use of a conduit person to hide the actual taxpayer, seller, buyer ou responsible for the import. In this context, this thesis aim to seek two goals: the first one is to present the main characteristics of the analyzed customs infraction, and the second one is to present suggestions and ideas to help Brazilian companies, individuals, and authorities to solve some common problems and doubts on the application of the Law.
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spelling Navarro, Carlos Eduardo de ArrudaEscolas::DIREITO SPBifano, Elidie PalmaTrevisan, RosaldoPeixoto, Daniel MonteiroVasconcellos, Roberto França de2016-11-01T11:25:47Z2016-11-01T11:25:47Z2016-09-14NAVARRO, Carlos Eduardo de Arruda. Ocultação do sujeito passivo na importação mediante interposição fraudulenta de terceiro. Dissertação (Mestrado Profissional em Direito dos Negócios Aplicado e Direito Tributário Aplicado) - FGV - Fundação Getúlio Vargas, São Paulo, 2016.http://hdl.handle.net/10438/17401The import of goods from foreign countries is an important activity from the Brazilian government, for both tax and regulatory perspectives. Within the regulatory aspect, there are several different authorities performing different jobs, including the customs authorities which are part of the Brazilian Revenue Services. One of the customs authorities’ regulartory interests is the customs control, which means the analysis of the information provided by the importer, such as the actual importer. In order to avoid / punish who is hiding from its condition as an importer, the Brazilian Law has defined, as a customs infraction, the use of a conduit person to hide the actual taxpayer, seller, buyer ou responsible for the import. In this context, this thesis aim to seek two goals: the first one is to present the main characteristics of the analyzed customs infraction, and the second one is to present suggestions and ideas to help Brazilian companies, individuals, and authorities to solve some common problems and doubts on the application of the Law.A importação de bens do exterior é atividade de grande interesse do governo brasileiro, seja sob o viés arrecadatório, seja sob a perspectiva regulatória. Dentro do que chamo de regulatório há a atuação de diversas autoridades governamentais, inclusive o auditor-fiscal da Secretaria da Receita Federal do Brasil. Um dos interesses regulatórios da Secretaria da Receita Federal do Brasil é o chamado controle aduaneiro, que envolve o controle sobre as diversas informações prestadas pelo importador, dentre as quais a identificação do real interessado naquela operação de importação. A fim de coibir / sancionar aquele que se oculta de sua condição de importador, encomendante ou adquirente na importação de bens, a legislação brasileira tipificou, como infração aduaneira, a ocultação do sujeito passivo, do real vendedor, comprador ou de responsável pela operação, mediante fraude ou simulação, inclusive a interposição fraudulenta de terceiros. Nesse contexto, o presente trabalho tem dois grandes objetivos: o primeiro é apresentar as principais características da ocultação do sujeito passivo na importação mediante interposição fraudulenta de terceiro; e a segunda é, com base na minha experiência profissional como advogado e professor, apresentar sugestões, propostas e ideias que podem ajudar a resolver casos concretos sobre o tema, inclusive no âmbito legislativo.porImportConduit personInfractionInterposta pessoaInfraçãoDireitoImportação - BrasilFraudeAdministração alfandegáriaResponsabilidade (Direito)Ocultação do sujeito passivo na importação mediante interposição fraudulenta de terceiroinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVinfo:eu-repo/semantics/openAccessTEXTNAVARRO - 31.10.pdf.txtNAVARRO - 31.10.pdf.txtExtracted 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dc.title.por.fl_str_mv Ocultação do sujeito passivo na importação mediante interposição fraudulenta de terceiro
title Ocultação do sujeito passivo na importação mediante interposição fraudulenta de terceiro
spellingShingle Ocultação do sujeito passivo na importação mediante interposição fraudulenta de terceiro
Navarro, Carlos Eduardo de Arruda
Import
Conduit person
Infraction
Interposta pessoa
Infração
Direito
Importação - Brasil
Fraude
Administração alfandegária
Responsabilidade (Direito)
title_short Ocultação do sujeito passivo na importação mediante interposição fraudulenta de terceiro
title_full Ocultação do sujeito passivo na importação mediante interposição fraudulenta de terceiro
title_fullStr Ocultação do sujeito passivo na importação mediante interposição fraudulenta de terceiro
title_full_unstemmed Ocultação do sujeito passivo na importação mediante interposição fraudulenta de terceiro
title_sort Ocultação do sujeito passivo na importação mediante interposição fraudulenta de terceiro
author Navarro, Carlos Eduardo de Arruda
author_facet Navarro, Carlos Eduardo de Arruda
author_role author
dc.contributor.unidadefgv.por.fl_str_mv Escolas::DIREITO SP
dc.contributor.member.none.fl_str_mv Bifano, Elidie Palma
Trevisan, Rosaldo
Peixoto, Daniel Monteiro
dc.contributor.author.fl_str_mv Navarro, Carlos Eduardo de Arruda
dc.contributor.advisor1.fl_str_mv Vasconcellos, Roberto França de
contributor_str_mv Vasconcellos, Roberto França de
dc.subject.eng.fl_str_mv Import
Conduit person
Infraction
topic Import
Conduit person
Infraction
Interposta pessoa
Infração
Direito
Importação - Brasil
Fraude
Administração alfandegária
Responsabilidade (Direito)
dc.subject.por.fl_str_mv Interposta pessoa
Infração
dc.subject.area.por.fl_str_mv Direito
dc.subject.bibliodata.por.fl_str_mv Importação - Brasil
Fraude
Administração alfandegária
Responsabilidade (Direito)
description The import of goods from foreign countries is an important activity from the Brazilian government, for both tax and regulatory perspectives. Within the regulatory aspect, there are several different authorities performing different jobs, including the customs authorities which are part of the Brazilian Revenue Services. One of the customs authorities’ regulartory interests is the customs control, which means the analysis of the information provided by the importer, such as the actual importer. In order to avoid / punish who is hiding from its condition as an importer, the Brazilian Law has defined, as a customs infraction, the use of a conduit person to hide the actual taxpayer, seller, buyer ou responsible for the import. In this context, this thesis aim to seek two goals: the first one is to present the main characteristics of the analyzed customs infraction, and the second one is to present suggestions and ideas to help Brazilian companies, individuals, and authorities to solve some common problems and doubts on the application of the Law.
publishDate 2016
dc.date.accessioned.fl_str_mv 2016-11-01T11:25:47Z
dc.date.available.fl_str_mv 2016-11-01T11:25:47Z
dc.date.issued.fl_str_mv 2016-09-14
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.citation.fl_str_mv NAVARRO, Carlos Eduardo de Arruda. Ocultação do sujeito passivo na importação mediante interposição fraudulenta de terceiro. Dissertação (Mestrado Profissional em Direito dos Negócios Aplicado e Direito Tributário Aplicado) - FGV - Fundação Getúlio Vargas, São Paulo, 2016.
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10438/17401
identifier_str_mv NAVARRO, Carlos Eduardo de Arruda. Ocultação do sujeito passivo na importação mediante interposição fraudulenta de terceiro. Dissertação (Mestrado Profissional em Direito dos Negócios Aplicado e Direito Tributário Aplicado) - FGV - Fundação Getúlio Vargas, São Paulo, 2016.
url http://hdl.handle.net/10438/17401
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