Planejamento tributário dos limites constitucionais à análise de casos na jurisprudência do CARF

• Autor(a) principal: Batista, Pierre Oliveira
• 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/29370
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Direito Tributário; Planejamento tributário; Elisão abusiva; Evasão fiscal; Conselho Administrativo de Recursos Fiscais (CARF); Tax Law; Tax Planning; Abusive tax avoidance; Tax evasion; Board of Tax Appels

The reaction to excessive taxation has always played a starring role in the development of human history. The revolt against taxes motivated the enactment of the Magna Carta, has shaped the English parliamentary system, acted as a catalyst for the French Revolution and marked the outbreak of the English colonization of the United States, leading to the war for the American independence. Before reaching the extreme of the revolutions, however, these reactions manifests in its mildest form: the tax avoidance, whether by legal or illegal means. In line with the lessons of Charles Adams, one can say that, as taxation existed in all civilizations, there was always tax planning and evasion, also. The borderline between the two institutes, nevertheless, has never been out of discussion. This essay aims to clarify precisely what can be considered as legitimate tax planning, not just under positivism perspective, but alto considering the normative force of all constitutional principles, especially the ability to pay. We do not go as far as defending economic interpretation of law, but is important to recognize that, despite the taxpayer’s right to choose the path with lowest taxation, the doctrine of abuse of rights is fully applicable in this endeavor