The tax avoidance like a fundamental right of the taxpayer. / A Elisão tributária como direito fundamental do contribuinte.

AUTOR(ES)

Eduardo Cabral Moraes Monteiro

FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

14/03/2011

RESUMO

The present assignment has for objective the analysis of the systemic compatibility and the constitutionality of the only paragraph of the article 116 of the National Tax Code, introduced by the Supplement Law n 104 of 2001, as general anti-avoidance rule in the Brazilian tax constitutional system. With a bibliographic analysis is approached a building of this tax constitutional system, and its elements which inform the concept about the tax avoidance, and with this to recognize it like a fundamental right of the taxpayer. This is also searched to explain the impossibility of the valid creation of a general anti-avoidance rule in this system, because it breaks the constitutional limitations to the tax power in the Federal Constitution. This is also searched if the cited device constitutes a anti-avoidance rule or must be characterized for the combat to the tax evasion and concluded about its constitutionality, or not. All over this are made with the objective to reinforce this system like a general limitation for the tax power and like a right of the taxpayer that consists in the taxation according to the constitutional form.

ASSUNTO(S)

norma geral antielisão elisão tributária sistema constitucional tributário ciências sociais aplicadas general anti-avoidance rule tax avoidance tax constitutional system

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