Anti Avoidance Rules
Mostrando 1-4 de 4 artigos, teses e dissertações.
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1. A elusão tributária e os limites à requalificação dos negócios jurídicos / Tax audidance and the limits applicable to the reclassification of activities by tax authorities or the Brazilian tax legislator
O presente estudo examina os limites à requalificação dos negócios jurídicos no Brasil, seja pelas autoridades fiscais seja pelo legislador tributário (infraconstitucional) com a criação de regras específicas e gerais para o controle da elusão fiscal. Para tanto, considera-se a elusão fiscal como figura autônoma, buscando-se identificar os crité
Publicado em: 2010
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2. O princípio da proporcionalidade, o planejamento tributário e a norma geral antielisiva / The general anti-avoidance provison, tax planing and the principle of proportionality.
The present paper addresses the principle of proportionality, tax planning and the general anti-avoidance provision. Firstly, the historical evolution of legal thinking will be addressed, based on the propositions established in the field of the general interpretation theory, through the theoretical frameworks of the jurisprudence of concepts, the jurisprude
Publicado em: 2009
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3. CPMF e elisão fiscal
The present work aims to study the anti-avoidance rules related to CPMF (Provisional Contribution on Financial Turnover), found in the rules of articles 2, 16, and 17 of the Law n. 9.311/96. In its elaboration, a systematic analysis of the Law is made, taking into consideration concepts related to the Law General Theory, Constitutional Tax Law, Civil Law, Ta
Publicado em: 2007
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4. Anti-Avoidance Rule in face of Law and Free Enterprise / Norma tributária antielisiva à luz da legalidade e da livre iniciativa
The research aims to study the possibility to insert an anti-avoidance rule in Brazilian tax laws in face of the constitutional principles of legality and free enterprise. These principles are closely related to tax avoidance, a lawful and previous to imposable facts behavior of the tax payer in order to minimize, suppress or postpone the tax payments. It is
Publicado em: 2006