Os limites legais do planejamento tributário

• Autor(a) principal: Conceição, Daniel Jacinto da
• Data de Publicação: 2015
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/34309
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

In current’s political scene in Brazil where the Federal Government practice an unstable tax policy and where the tax burden for the taxpayer, whether physical or legal person, is extremely high, the subject of this work is of paramount importance to the taxpayer, mainly , legal entity remains active in the market and competitive, especially for those who compete with foreign markets. Thus, the purpose of this work is to show the legal limits of tax planning, showing the legal basis for both time points and suitable for the taxpayer to use tax avoidance. We will show that the taxpayer, according to what is provided in the Federal Constitution of 1988 has guaranteed the freedom to act in society, except when a specific law establish some kind of restriction, this exception to be compatible with the constitutional commandments. So for the subject of this work, it is extremely important to know the tax constitutional principles, as well as the formation of the legal and tax relationship, as they are contributors defense instruments against tax collection fury of the State in charge high taxes. Thus, in the first two chapters we will deal with the issues alluded to in order to show an overview of the tax law that is the basis for the development of a legal and effective tax planning. We will tackle the distinction between a lawful tax planning (tax avoidance) and illegal (tax evasion), and show that the big difference between both is, at the time of preparation of tax planning, this must be done before the legal fact birth tax provided for in the preceding of the standard (tax hypothesis), failing to fall within the field of tax evasion. Another essential point in this study is the analysis of Article 116, sole paragraph of the National Tax Code, increased by Complementary Law n. ° 104/2001, called anti avoidance standard, which allows the tax authorities to disregard acts or legal transactions whose purpose is to hide the occurrence of the tax legal fact. In conclusion, this study will demonstrate that tax avoidance is legal and is a constitutional right of the taxpayer, not being allowed the State to establish restrictions in this regard.