CPMF e elisão fiscal

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

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, Tax Law, and Electoral Law. Yet, knowledge of other sciences, as the economical sciences and of the finances, resulting in an interdisciplinary study, is used. Besides, after the establishment of the premises, always based on the Law General Theory and the development of the ideas strongly linked to a systematic interpretation of the Positive Law and to the semantic and syntactic plans of its language, a pragmatic analysis of the analyzed rules of law is made, through the examination of precedents of Treasury Departments Taxpayers Councils on the theme. That way, the study starts from the general concepts of the Law, passing through a constitutional, legal and doctrinaire analysis of the matter, in order to attain a more pragmatic study, and then to present its conclusions on the theme CPMF and Tax Evasion

ASSUNTO(S)

direito elisao fiscal -- brasil fiscal evasion anti-avoidance rules related to cpmf (provisional contribution on financial turnover) interdisciplinarity interdisciplinaridade systematic interpretation direito tributário interpretação sistemática cpmf tax law contribuicao provisoria sobre a movimentacao financeira normas antielisivas relativas à cpmf análise pragmática cpmf (provisional contribution on financial turnover) pragmatic analysis

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