O chamado “first sale rule” e seus potenciais impactos no sistema brasileiro

• Autor(a) principal: Ferreira, Aline Falcão
• Data de Publicação: 2014
• 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/33772
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; First sale rule; Elisão fiscal; Regime monofásico; PIS/COFINS; Planejamento tributário; First sale rule; Elisão Fiscal; Regime monofásico PIS/COFINS Planejamento tributário

The present work has as its object the presentation of the first sale rule, as a possible rule of tax planning.Tracing the goal, the work was essential point that the issues were discussed by separate chapters: tax planning; taxation on import operations and the first sale rule on an approach on the possible impact in the Brazilian system. The first stage of the work made an important distinction between elisivas and antielusivas standards, demonstrating that the threshold that exists between them, making them a relation with people bringing in tax planning, being an essential point to relate the first sale rule as a rule of tax planning. The second part of the its work presents an analysis regarding the incidents on import taxes, mainly on the question of deepening incidents schemes on PIS and COFINS, separating them into cumulative , non- cumulative and single-phase schemes . Especially this scheme will have a great importance for the completion of the work, given its similarity to the scheme of first sale rule. In the third chapter, the goal is to demonstrate whether and how there's the intersection of the first sale rule on tax rule of the Brazilian legal system and demonstrate how it happens, also present the advantages and disadvantages brought by the first sale rule.Thus, through the study, one can, through grounded arguments brought, show that the first sale rule is a rule called “elisiva” and holds a strong similarity and harmony with the single-phase regime of PIS and COFINS