Interpretação e prova no direito tributário

• Autor(a) principal: Norimatsu, Milton Kazuo
• Data de Publicação: 2012
• 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/35120
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Planejamento tributário; Interpretação jurídica; Autopoiese do direito positivo; Teoria das provas; Tax planning; Legal interpretation; Civil law system as an autopoietic system; Theory of the evidence

This monograph has the aim to analyze the relevance of the interpretation and the evidences in the tax planning, based on the theoretical reference built by professor Paulo de Barros Carvalho. In this model we consider important to distinguish those points that refer to the normative incidence, to the legal fact and to the evidences. For this reason, right after the introduction, the chapter 2 will establish the theoretical basis on which this work will be developed. In chapter 3 we will handle the theme of this monograph. We will begin stating our position: tax planning is a legal way of reducing costs. We afirm that the interpretation act, which permeates all the cycle of positivization of the right, must be conformed to the limits brought by the autopoietic character of the civil law system and by the necessity of being supported by language of evidence. And to establish the relationship between the fiscal credit recognition act and the evidence, we will adopt the theory of the administrative act developed by Fabiana Del Padre Tomé. References of this nature seem to be necessary in a scenario highly marked by the oscillation of administrative decisions, like the ones we have been watching in the range of the old Conselho de Contribuintes (the current Conselho Administrativo de Recursos Fiscais). It’s important to clarify that in the context we work, the truth to be achieved in a dialogic process of the evidences is the logic truth. After this, we will conclude that the vision of the civil law system as an autopoietic system and an appropriate theory of the evidence can strongly contribute to the manifestation of the principle that ensures legal certainty in those decisions