Análise do artigo 116, parágrafo único, do Código Tributário Nacional em face da Constituição Federal

• Autor(a) principal: Silva, Rodrigo Oliveira
• Data de Publicação: 2023
• 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/35556
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Direito; Direito Tributário; Elisão Fiscal; Norma geral antielisão; Análise constitucional; Law; Tax; Tax avoidance; General anti-avoidance provision; Constitutional precepts

The objective of the present study is to proceed the analysis of the legal provision stated by art. 116, paragraph, Law 5172/66 (National Tax Code), which was inserted in the legal system by Complementary Law 104, 2001, and most particularly to verify it’s compatibility with the Federal Constitution. Initially the study will analyze the very notion of tax avoidance, as well as it’s characterization as a general anti-avoidance provision, which will be followed by the analysis of the different stands adopted by distinct law theorists on the provision's constitutionality. Lastly, the study will bring into consideration the proposed regulatory statute concerning the provision under review and, hopefully, will present different ways in which regulation can be brought about without interfering with constitutional precepts