O direito ao planejamento tributário na Constituição Federal

Detalhes bibliográficos
Autor(a) principal: Boicenco, Rubens
Data de Publicação: 2020
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/23308
Resumo: The present study aims to analyze tax planning in Brazil from the Brazilian Federal Constitution perspective, seeking to identify the principles that support the right of taxpayers to, in view of certain lawful objectives, plan their activities with lawful practices so as not to incur in the event of incidence of a tax rule or to incur in the event of incidence of a less onerous tax rule. From this perspective, the theories that aim to restrict such right to tax planning and its origins in foreign Acts will be analyzed, as well as the types of anti-avoidance rules that aim at its implementation, in order to identify the limits of application of such theories and anti-avoidance rules in Brazil. Then, the Brazilian experience will be verified through the issuance of anti-avoidance rules Acts and through the application of such theories in administrative tax legal proceedings as well as in Brazilian Court, seeking to verify the adherence of such experiences to the Brazilian Federal Constitution rules
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spelling Jesus, Isabela Bonfá dehttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K8818943H6Boicenco, Rubens2020-11-05T11:31:56Z2020-08-26Boicenco, Rubens. O direito ao planejamento tributário na Constituição Federal. 2020. 336 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2020.https://tede2.pucsp.br/handle/handle/23308The present study aims to analyze tax planning in Brazil from the Brazilian Federal Constitution perspective, seeking to identify the principles that support the right of taxpayers to, in view of certain lawful objectives, plan their activities with lawful practices so as not to incur in the event of incidence of a tax rule or to incur in the event of incidence of a less onerous tax rule. From this perspective, the theories that aim to restrict such right to tax planning and its origins in foreign Acts will be analyzed, as well as the types of anti-avoidance rules that aim at its implementation, in order to identify the limits of application of such theories and anti-avoidance rules in Brazil. Then, the Brazilian experience will be verified through the issuance of anti-avoidance rules Acts and through the application of such theories in administrative tax legal proceedings as well as in Brazilian Court, seeking to verify the adherence of such experiences to the Brazilian Federal Constitution rulesO presente estudo se propõe a analisar o planejamento tributário no Brasil sob a ótica da Constituição Federal, buscando identificar os princípios que sustentam o direito dos contribuintes de, quando diante de determinados objetivos lícitos, planejar suas condutas com a prática de atos e negócios jurídicos lícitos, de forma a não incorrer em hipótese de incidência de norma tributária ou a incorrer em hipótese de incidência de norma tributária menos onerosa. Sob essa perspectiva, serão analisadas as teorias que visam restringir tal direito ao planejamento tributário e a suas origens no direito alienígena, bem como os tipos de normas antielisivas que visam a sua implementação, de modo a identificar os limites de aplicação de tais teorias e normas antielisivas no Brasil. Em seguida, verificar-se-á a experiência brasileira na edição de leis antielisivas e na aplicação de tais teorias nos julgamentos de processos administrativos fiscais e no judiciário, buscando verificar a aderência de tais experiências aos ditames da Constituição Federalapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/52624/Rubens%20Boicenco.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoPlanejamento tributário - BrasilDireito tributário - BrasilElisão fiscal - BrasilTax planning - BrazilTaxation - Law and legislation - BrazilTax avoidance - BrazilCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOO direito ao planejamento tributário na Constituição Federalinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTRubens Boicenco.pdf.txtRubens Boicenco.pdf.txtExtracted texttext/plain975717https://repositorio.pucsp.br/xmlui/bitstream/handle/23308/4/Rubens%20Boicenco.pdf.txt4036645fd2e6effd8857e84e61b5f1cfMD54LICENSElicense.txtlicense.txttext/plain; charset=utf-82165https://repositorio.pucsp.br/xmlui/bitstream/handle/23308/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51ORIGINALRubens Boicenco.pdfRubens Boicenco.pdfapplication/pdf2050740https://repositorio.pucsp.br/xmlui/bitstream/handle/23308/2/Rubens%20Boicenco.pdf9091b3fcb48b9fee5c4b6616a29d229dMD52THUMBNAILRubens Boicenco.pdf.jpgRubens Boicenco.pdf.jpgGenerated Thumbnailimage/jpeg1946https://repositorio.pucsp.br/xmlui/bitstream/handle/23308/3/Rubens%20Boicenco.pdf.jpgdd341f12b8bfb0ddc5eb8c27a516d595MD53handle/233082022-08-22 18:12:19.18oai:repositorio.pucsp.br: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Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-08-22T21:12:19Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false
dc.title.por.fl_str_mv O direito ao planejamento tributário na Constituição Federal
title O direito ao planejamento tributário na Constituição Federal
spellingShingle O direito ao planejamento tributário na Constituição Federal
Boicenco, Rubens
Planejamento tributário - Brasil
Direito tributário - Brasil
Elisão fiscal - Brasil
Tax planning - Brazil
Taxation - Law and legislation - Brazil
Tax avoidance - Brazil
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short O direito ao planejamento tributário na Constituição Federal
title_full O direito ao planejamento tributário na Constituição Federal
title_fullStr O direito ao planejamento tributário na Constituição Federal
title_full_unstemmed O direito ao planejamento tributário na Constituição Federal
title_sort O direito ao planejamento tributário na Constituição Federal
author Boicenco, Rubens
author_facet Boicenco, Rubens
author_role author
dc.contributor.advisor1.fl_str_mv Jesus, Isabela Bonfá de
dc.contributor.authorLattes.fl_str_mv http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K8818943H6
dc.contributor.author.fl_str_mv Boicenco, Rubens
contributor_str_mv Jesus, Isabela Bonfá de
dc.subject.por.fl_str_mv Planejamento tributário - Brasil
Direito tributário - Brasil
Elisão fiscal - Brasil
topic Planejamento tributário - Brasil
Direito tributário - Brasil
Elisão fiscal - Brasil
Tax planning - Brazil
Taxation - Law and legislation - Brazil
Tax avoidance - Brazil
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.eng.fl_str_mv Tax planning - Brazil
Taxation - Law and legislation - Brazil
Tax avoidance - Brazil
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
description The present study aims to analyze tax planning in Brazil from the Brazilian Federal Constitution perspective, seeking to identify the principles that support the right of taxpayers to, in view of certain lawful objectives, plan their activities with lawful practices so as not to incur in the event of incidence of a tax rule or to incur in the event of incidence of a less onerous tax rule. From this perspective, the theories that aim to restrict such right to tax planning and its origins in foreign Acts will be analyzed, as well as the types of anti-avoidance rules that aim at its implementation, in order to identify the limits of application of such theories and anti-avoidance rules in Brazil. Then, the Brazilian experience will be verified through the issuance of anti-avoidance rules Acts and through the application of such theories in administrative tax legal proceedings as well as in Brazilian Court, seeking to verify the adherence of such experiences to the Brazilian Federal Constitution rules
publishDate 2020
dc.date.accessioned.fl_str_mv 2020-11-05T11:31:56Z
dc.date.issued.fl_str_mv 2020-08-26
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 Boicenco, Rubens. O direito ao planejamento tributário na Constituição Federal. 2020. 336 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2020.
dc.identifier.uri.fl_str_mv https://tede2.pucsp.br/handle/handle/23308
identifier_str_mv Boicenco, Rubens. O direito ao planejamento tributário na Constituição Federal. 2020. 336 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2020.
url https://tede2.pucsp.br/handle/handle/23308
dc.language.iso.fl_str_mv por
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dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo
dc.publisher.program.fl_str_mv Programa de Estudos Pós-Graduados em Direito
dc.publisher.initials.fl_str_mv PUC-SP
dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Faculdade de Direito
publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo
dc.source.none.fl_str_mv reponame:Biblioteca Digital de Teses e Dissertações da PUC_SP
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reponame_str Biblioteca Digital de Teses e Dissertações da PUC_SP
collection Biblioteca Digital de Teses e Dissertações da PUC_SP
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