The Resource O abuso de direito tributário

O abuso de direito tributário

Label
O abuso de direito tributário
Title
O abuso de direito tributário
Creator
Subject
Language
eng
Summary
This article discusses the concepts of tax avoidance, tax evasion and abuse of law. First it looks at how the 'abuse of law' doctrine has evolved in countries that have influenced the Brazilian legal system. Then it looks at how the concepts are dealt with in the jurisprudence of the Brazilian High Courts. The article concludes that the existence of obvious inconsistencies in the decisions of federal administrative courts highlights the need for a specific legal treatment in order to diminish legal uncertainty
Citation source
In: Revista Dialética de direito tributário. - São Paulo. - (2014),
http://library.link/vocab/creatorName
Rosenblatt, P
Geographic coverage
International
Language note
Portuguese
http://library.link/vocab/subjectName
  • tax avoidance
  • tax evasion
  • abuse of law
  • anti-evasion
  • case law
Label
O abuso de direito tributário
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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