Aspectos legais e constitucionais do Regime Especial de Regularização Cambial e Tributária - RERCT

• Autor(a) principal: Silva, Mariana Taynara de Souza
• Data de Publicação: 2016
• 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/34993
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

In view of the current scenario emerging from the economic crisis in Brazil and as well as considering the country’s participation in international cooperation programs for tax information transparency, such as the BEPS package established by OCDE and by G20, and also the FATCA, from the United States of America, it was necessary to create the RERCT (Voluntary Disclosure Program) by means of Law No. 13.254/2016, which allows for the voluntary disclosure beforehand of property and rights of lawful origin, which have been sent, maintained or repatriated by residents or those domiciled in Brazil until 12/31/2016. This paper is a brief study on the RERCT, analyzing some, among the many, controversial aspects found in Law No. 13.254/2016. Matters related to the tax area will be analyzed, mainly with regard to compliance with such program as to the constitutional and legal tax precepts, so that, to the extent possible, solutions are offered to some of the current legal issues