O princípio da proporcionalidade, o planejamento tributário e a norma geral antielisiva / The general anti-avoidance provison, tax planing and the principle of proportionality.
DIANA DA CUNHA MOURA
DATA DE PUBLICAÇÃO
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 jurisprudence of interests and the jurisprudence of values. This paper also describes the philosophical-legal doctrines of natural law, of which we highlight the existence of the general principles of law with the value of justice as a starting point; the positivist doctrine, predominantly regarding the methods of literal, grammatical and systematic interpretation, focusing on the conceptual formalism and the logic of subsumption; the postpositivist doctrine, reexamining the theory of fundamental rights and the justice theory, emphasizing the concretization of ethical norms in the tax field. It further analyzes the adoption of methodological diversity, enabling the comprehension of relationships between Tax Law and Private Law. It also highlights the importance of post-positivism as a method of the jurisprudence of values which enables general clauses to be inserted, such as the anti-avoidance provision in the sole paragraph of article 116 of the Brazilian Tax Code. This paper studies the distinction between legal rules and principles. From the collision of principles arises the principle of proportionality, which aims to better harmonize the constitutional system. It describes the principle of proportionality, its evolution, nature and contribution to a better relationship between taxpayers and the government. This paper then moves on to analyze tax planning, based on the autonomy of individual will and on the principle of free enterprise, in addition to the concepts of tax avoidance and tax evasion. The paper discusses the general anti-avoidance provision, its historical aspect, its foundations, in the description of the experiences of other countries in order to support its importance in the Brazilian context. From the analysis of the general anti-avoidance provision in the sole paragraph of article 116 of the Brazilian Tax Code, under the perspective of post-positivism, the methodological diversity and the civil law doctrine, this paper verifies the possibility of applying the principle of proportionality and its subprinciples in order to harmonize the principles of ability to pay and free enterprise. In conclusion, it supports the provision s constitutionality and the need to see the tax phenomenon from a different perspective through the solidarity principle.