Fiscalização do negócio jurídico: com efeitos tributários

• Autor(a) principal: Gatti, Kátia Alvarenga Franza
• Data de Publicação: 2016
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/19226
• topic: Negócio jurídico; Fato jurídico tributário; Negócio jurídico perfeito; Legal business; Tax legal fact; Perfect legal business; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

This study aims to investigate the legal business under private law with the implications and effects that come to the tax law, embodied in the obligation to tax collection. At the same time, it seeks to demonstrate the legitimacy of the institution of elision tax law, leaving the issue of tax evasion the issues related to any wrongfulness. Therefore, with the study of the legal business was demonstrated possibility of imperfections that regularly cause the unwinding of illicit legal business by the tax authorities, with consequent tax impact being sought to prevent illicitly. In other cases, that is, the situation of tax avoidance as treated here, there is no need to admit the unwinding by the tax authorities of the perfect legal transactions, so only because the taxpayer sought to lower tax incidence, with justifications nothing deeply grounded. We tried to explain the theoretical context of philosophy of language, explaining the theory of tax incidence, was made notes about the theory of the system, as well as on the theory of evidence and its importance to support the possibility of taxation