TAX PLANNING IN BRAZIL: LEGAL REASONING AND CONSTITUTIONAL PROCESS IN BRAZILIAN SUPREME COURT
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Revista Eletrônica de Direito Processual |
Texto Completo: | https://www.e-publicacoes.uerj.br/redp/article/view/42214 |
Resumo: | As in many countries around the world, the debate about tax planning concerns its limits, and there is a clash between two perspectives on the subject. On the one hand, there is a traditional perspective, whose advocates argue for the need to preserve the legal security of the taxpayer and the use of a more formalist interception method of tax rules. On the other side is the contemporary perspective, which seeks to balance the need to protect the taxpayer against abuse of tax authorities, but without neglecting the fact that the taxpayer sometimes practices abusive tax planning. At the center of this debate is the Federal Supreme Court (STF), a Brazilian constitutional court, which will examine the constitutionality of the sole paragraph of Article 116 of the National Tax Code, which for some academics is considered the Brazilian GAAR. The present paper aims to introduce and analyze some landmark points of the debate in Brazil, highlighting the legal reasoning deployed in this debate and the challenges for de constitutional process. |
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TAX PLANNING IN BRAZIL: LEGAL REASONING AND CONSTITUTIONAL PROCESS IN BRAZILIAN SUPREME COURTBrazilian Tax PlanningLegal ReasoningBrazilian Supreme Courtplanejamento tributárioAs in many countries around the world, the debate about tax planning concerns its limits, and there is a clash between two perspectives on the subject. On the one hand, there is a traditional perspective, whose advocates argue for the need to preserve the legal security of the taxpayer and the use of a more formalist interception method of tax rules. On the other side is the contemporary perspective, which seeks to balance the need to protect the taxpayer against abuse of tax authorities, but without neglecting the fact that the taxpayer sometimes practices abusive tax planning. At the center of this debate is the Federal Supreme Court (STF), a Brazilian constitutional court, which will examine the constitutionality of the sole paragraph of Article 116 of the National Tax Code, which for some academics is considered the Brazilian GAAR. The present paper aims to introduce and analyze some landmark points of the debate in Brazil, highlighting the legal reasoning deployed in this debate and the challenges for de constitutional process.Universidade do Estado do Rio de Janeiro / Rio de Janeiro State University2019-04-25info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://www.e-publicacoes.uerj.br/redp/article/view/4221410.12957/redp.2019.42214Revista Eletrônica de Direito Processual; v. 20 n. 1 (2019): REVISTA ELETRÔNICA DE DIREITO PROCESSUAL VOLUME 20, NÚMERO 11982-7636reponame:Revista Eletrônica de Direito Processualinstname:Universidade do Estado do Rio de Janeiro (UERJ)instacron:UERJenghttps://www.e-publicacoes.uerj.br/redp/article/view/42214/29257Copyright (c) 2019 Marcus Livio Gomes, Érico Pimentelinfo:eu-repo/semantics/openAccessGomes, Marcus LivioPimentel, Érico2019-04-26T02:31:14Zoai:ojs.www.e-publicacoes.uerj.br:article/42214Revistahttps://www.e-publicacoes.uerj.br/index.php/redpPUBhttps://www.e-publicacoes.uerj.br/index.php/redp/oai||sr3depext@gmail.com|| fhrevistaprocessual@gmail.com||humbertodalla@gmail.com1982-76361982-7636opendoar:2019-04-26T02:31:14Revista Eletrônica de Direito Processual - Universidade do Estado do Rio de Janeiro (UERJ)false |
dc.title.none.fl_str_mv |
TAX PLANNING IN BRAZIL: LEGAL REASONING AND CONSTITUTIONAL PROCESS IN BRAZILIAN SUPREME COURT |
title |
TAX PLANNING IN BRAZIL: LEGAL REASONING AND CONSTITUTIONAL PROCESS IN BRAZILIAN SUPREME COURT |
spellingShingle |
TAX PLANNING IN BRAZIL: LEGAL REASONING AND CONSTITUTIONAL PROCESS IN BRAZILIAN SUPREME COURT Gomes, Marcus Livio Brazilian Tax Planning Legal Reasoning Brazilian Supreme Court planejamento tributário |
title_short |
TAX PLANNING IN BRAZIL: LEGAL REASONING AND CONSTITUTIONAL PROCESS IN BRAZILIAN SUPREME COURT |
title_full |
TAX PLANNING IN BRAZIL: LEGAL REASONING AND CONSTITUTIONAL PROCESS IN BRAZILIAN SUPREME COURT |
title_fullStr |
TAX PLANNING IN BRAZIL: LEGAL REASONING AND CONSTITUTIONAL PROCESS IN BRAZILIAN SUPREME COURT |
title_full_unstemmed |
TAX PLANNING IN BRAZIL: LEGAL REASONING AND CONSTITUTIONAL PROCESS IN BRAZILIAN SUPREME COURT |
title_sort |
TAX PLANNING IN BRAZIL: LEGAL REASONING AND CONSTITUTIONAL PROCESS IN BRAZILIAN SUPREME COURT |
author |
Gomes, Marcus Livio |
author_facet |
Gomes, Marcus Livio Pimentel, Érico |
author_role |
author |
author2 |
Pimentel, Érico |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Gomes, Marcus Livio Pimentel, Érico |
dc.subject.por.fl_str_mv |
Brazilian Tax Planning Legal Reasoning Brazilian Supreme Court planejamento tributário |
topic |
Brazilian Tax Planning Legal Reasoning Brazilian Supreme Court planejamento tributário |
description |
As in many countries around the world, the debate about tax planning concerns its limits, and there is a clash between two perspectives on the subject. On the one hand, there is a traditional perspective, whose advocates argue for the need to preserve the legal security of the taxpayer and the use of a more formalist interception method of tax rules. On the other side is the contemporary perspective, which seeks to balance the need to protect the taxpayer against abuse of tax authorities, but without neglecting the fact that the taxpayer sometimes practices abusive tax planning. At the center of this debate is the Federal Supreme Court (STF), a Brazilian constitutional court, which will examine the constitutionality of the sole paragraph of Article 116 of the National Tax Code, which for some academics is considered the Brazilian GAAR. The present paper aims to introduce and analyze some landmark points of the debate in Brazil, highlighting the legal reasoning deployed in this debate and the challenges for de constitutional process. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-04-25 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigo avaliado pelos Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.e-publicacoes.uerj.br/redp/article/view/42214 10.12957/redp.2019.42214 |
url |
https://www.e-publicacoes.uerj.br/redp/article/view/42214 |
identifier_str_mv |
10.12957/redp.2019.42214 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://www.e-publicacoes.uerj.br/redp/article/view/42214/29257 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 Marcus Livio Gomes, Érico Pimentel info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 Marcus Livio Gomes, Érico Pimentel |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade do Estado do Rio de Janeiro / Rio de Janeiro State University |
publisher.none.fl_str_mv |
Universidade do Estado do Rio de Janeiro / Rio de Janeiro State University |
dc.source.none.fl_str_mv |
Revista Eletrônica de Direito Processual; v. 20 n. 1 (2019): REVISTA ELETRÔNICA DE DIREITO PROCESSUAL VOLUME 20, NÚMERO 1 1982-7636 reponame:Revista Eletrônica de Direito Processual instname:Universidade do Estado do Rio de Janeiro (UERJ) instacron:UERJ |
instname_str |
Universidade do Estado do Rio de Janeiro (UERJ) |
instacron_str |
UERJ |
institution |
UERJ |
reponame_str |
Revista Eletrônica de Direito Processual |
collection |
Revista Eletrônica de Direito Processual |
repository.name.fl_str_mv |
Revista Eletrônica de Direito Processual - Universidade do Estado do Rio de Janeiro (UERJ) |
repository.mail.fl_str_mv |
||sr3depext@gmail.com|| fhrevistaprocessual@gmail.com||humbertodalla@gmail.com |
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1799317665802616832 |