O apelo a argumentos extrajurídicos e ao Art. 123 do CTN no combate ao planejamento tributário no âmbito do CARF: análise de casos envolvendo JCP e reserva de usufruto = The use of nonlegal arguments and Art. 123 of the Brazilian tax code against tax avoidance measures in Brazilian Administrative Tax Court of Appeal (CARF): cases involving interests on equity taxation and usufruct reserve

Detalhes bibliográficos
Autor(a) principal: Andrade, José Maria Arruda de
Data de Publicação: 2018
Outros Autores: Branco, Leonardo Ogassawara de Araújo
Tipo de documento: Artigo
Idioma: por
Título da fonte: Repositório Institucional do STJ
Texto Completo: https://bdjur.stj.jus.br/jspui/handle/2011/165173
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spelling Andrade, José Maria Arruda deBranco, Leonardo Ogassawara de Araújo2022-06-02T19:19:52Z2022-06-02T19:19:52Z2018Revista Direito Tributário Atual: RDTA, São Paulo, n. 39, p. 433-456, 2018.https://bdjur.stj.jus.br/jspui/handle/2011/165173Submitted by phemiran@stj.jus.br (phemiran@stj.jus.br) on 2022-04-19T18:29:04Z No. of bitstreams: 2 19_apelo_argumentos_extrajuridicos_andrade.pdf: 376009 bytes, checksum: e2e7603466f89144a9fa1b486ff5f14f (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5)Approved for entry into archive by betanial@stj.jus.br (betanial@stj.jus.br) on 2022-06-02T19:19:52Z (GMT) No. of bitstreams: 2 19_apelo_argumentos_extrajuridicos_andrade.pdf: 376009 bytes, checksum: e2e7603466f89144a9fa1b486ff5f14f (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5)Made available in DSpace on 2022-06-02T19:19:52Z (GMT). No. of bitstreams: 2 19_apelo_argumentos_extrajuridicos_andrade.pdf: 376009 bytes, checksum: e2e7603466f89144a9fa1b486ff5f14f (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Previous issue date: 2018Instituto Brasileiro de Direito TributárioO apelo a argumentos extrajurídicos e ao Art. 123 do CTN no combate ao planejamento tributário no âmbito do CARF: análise de casos envolvendo JCP e reserva de usufruto = The use of nonlegal arguments and Art. 123 of the Brazilian tax code against tax avoidance measures in Brazilian Administrative Tax Court of Appeal (CARF): cases involving interests on equity taxation and usufruct reserveO apelo a argumentos extrajurídicos e ao Art. 123 do Código Tributário Nacional no combate ao planejamento tributário no âmbito do Conselho de Administração de Recursos Fiscais: análise de casos envolvendo Juros sobre Capital Próprio e reserva de usufrutoinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleporreponame:Repositório Institucional do STJinstname:Superior Tribunal de Justiça (STJ)instacron:STJinfo:eu-repo/semantics/openAccessORIGINAL19_apelo_argumentos_extrajuridicos_andrade.pdf19_apelo_argumentos_extrajuridicos_andrade.pdfapplication/pdf376009http://10.15.0.85:8080/jspui/bitstream/2011/165173/1/19_apelo_argumentos_extrajuridicos_andrade.pdfe2e7603466f89144a9fa1b486ff5f14fMD51LICENSElicense.txtlicense.txttext/plain1239http://10.15.0.85:8080/jspui/bitstream/2011/165173/2/license.txtc9b4c351324448672315a00808efb725MD52TEXT19_apelo_argumentos_extrajuridicos_andrade.pdf.txt19_apelo_argumentos_extrajuridicos_andrade.pdf.txttext/plain84911http://10.15.0.85:8080/jspui/bitstream/2011/165173/3/19_apelo_argumentos_extrajuridicos_andrade.pdf.txt419d07af2fc0a731b3d447d61b406745MD532011/1651732022-06-03 00:34:46.049oai:localhost: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ório Institucionalhttps://bdjur.stj.jus.br/jspui/PUBhttps://bdjur.stj.jus.br/oai/requestbdjur@stj.jus.bropendoar:2022-06-03T03:34:46Repositório Institucional do STJ - Superior Tribunal de Justiça (STJ)false
dc.title.pt_BR.fl_str_mv O apelo a argumentos extrajurídicos e ao Art. 123 do CTN no combate ao planejamento tributário no âmbito do CARF: análise de casos envolvendo JCP e reserva de usufruto = The use of nonlegal arguments and Art. 123 of the Brazilian tax code against tax avoidance measures in Brazilian Administrative Tax Court of Appeal (CARF): cases involving interests on equity taxation and usufruct reserve
dc.title.alternative.pt_BR.fl_str_mv O apelo a argumentos extrajurídicos e ao Art. 123 do Código Tributário Nacional no combate ao planejamento tributário no âmbito do Conselho de Administração de Recursos Fiscais: análise de casos envolvendo Juros sobre Capital Próprio e reserva de usufruto
title O apelo a argumentos extrajurídicos e ao Art. 123 do CTN no combate ao planejamento tributário no âmbito do CARF: análise de casos envolvendo JCP e reserva de usufruto = The use of nonlegal arguments and Art. 123 of the Brazilian tax code against tax avoidance measures in Brazilian Administrative Tax Court of Appeal (CARF): cases involving interests on equity taxation and usufruct reserve
spellingShingle O apelo a argumentos extrajurídicos e ao Art. 123 do CTN no combate ao planejamento tributário no âmbito do CARF: análise de casos envolvendo JCP e reserva de usufruto = The use of nonlegal arguments and Art. 123 of the Brazilian tax code against tax avoidance measures in Brazilian Administrative Tax Court of Appeal (CARF): cases involving interests on equity taxation and usufruct reserve
Andrade, José Maria Arruda de
title_short O apelo a argumentos extrajurídicos e ao Art. 123 do CTN no combate ao planejamento tributário no âmbito do CARF: análise de casos envolvendo JCP e reserva de usufruto = The use of nonlegal arguments and Art. 123 of the Brazilian tax code against tax avoidance measures in Brazilian Administrative Tax Court of Appeal (CARF): cases involving interests on equity taxation and usufruct reserve
title_full O apelo a argumentos extrajurídicos e ao Art. 123 do CTN no combate ao planejamento tributário no âmbito do CARF: análise de casos envolvendo JCP e reserva de usufruto = The use of nonlegal arguments and Art. 123 of the Brazilian tax code against tax avoidance measures in Brazilian Administrative Tax Court of Appeal (CARF): cases involving interests on equity taxation and usufruct reserve
title_fullStr O apelo a argumentos extrajurídicos e ao Art. 123 do CTN no combate ao planejamento tributário no âmbito do CARF: análise de casos envolvendo JCP e reserva de usufruto = The use of nonlegal arguments and Art. 123 of the Brazilian tax code against tax avoidance measures in Brazilian Administrative Tax Court of Appeal (CARF): cases involving interests on equity taxation and usufruct reserve
title_full_unstemmed O apelo a argumentos extrajurídicos e ao Art. 123 do CTN no combate ao planejamento tributário no âmbito do CARF: análise de casos envolvendo JCP e reserva de usufruto = The use of nonlegal arguments and Art. 123 of the Brazilian tax code against tax avoidance measures in Brazilian Administrative Tax Court of Appeal (CARF): cases involving interests on equity taxation and usufruct reserve
title_sort O apelo a argumentos extrajurídicos e ao Art. 123 do CTN no combate ao planejamento tributário no âmbito do CARF: análise de casos envolvendo JCP e reserva de usufruto = The use of nonlegal arguments and Art. 123 of the Brazilian tax code against tax avoidance measures in Brazilian Administrative Tax Court of Appeal (CARF): cases involving interests on equity taxation and usufruct reserve
author Andrade, José Maria Arruda de
author_facet Andrade, José Maria Arruda de
Branco, Leonardo Ogassawara de Araújo
author_role author
author2 Branco, Leonardo Ogassawara de Araújo
author2_role author
dc.contributor.author.fl_str_mv Andrade, José Maria Arruda de
Branco, Leonardo Ogassawara de Araújo
publishDate 2018
dc.date.issued.fl_str_mv 2018
dc.date.accessioned.fl_str_mv 2022-06-02T19:19:52Z
dc.date.available.fl_str_mv 2022-06-02T19:19:52Z
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dc.identifier.citation.fl_str_mv Revista Direito Tributário Atual: RDTA, São Paulo, n. 39, p. 433-456, 2018.
dc.identifier.uri.fl_str_mv https://bdjur.stj.jus.br/jspui/handle/2011/165173
identifier_str_mv Revista Direito Tributário Atual: RDTA, São Paulo, n. 39, p. 433-456, 2018.
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