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The Resource Planejamento tributário e segurança jurídica

Planejamento tributário e segurança jurídica

Label
Planejamento tributário e segurança jurídica
Title
Planejamento tributário e segurança jurídica
Creator
Subject
Language
  • por
  • eng
Summary
This study analyses tax planning in the light of the principle of legal certainty. In this context, it seeks to define the concept of tax planning, covering the different notions of tax avoidance and tax evasion. Aiming at a better understanding of the legal limits of a tax avoidance conduct, this study examines the guidelines to the interpretation of tax law and the identification of taxable material facts, taking into consideration the relationship between tax law and private law. Thereby, it examines the institutes of private law normally related to tax avoidance conduct: simulation, indirect juristic acts, fraud, abuse of law, abuse of form and business purpose theory. After distinguishing these institutes and identifying the legal limits to tax planning, this study examines the constitutional principles that are relevant to the identification of taxable material facts. Then, it analyses the meanings, the essential grounds, the content and the effectiveness of the principle of legal certainty on tax planning. Finally, this research examines the limits to the reclassification of juristic acts by the Brazilian tax authorities and the application of qualified tax fines in such situations in the light of the principle of legal certainty
http://library.link/vocab/creatorName
Silva, R.C. Coutinho da
Geographic coverage
  • South America
  • Latin America
Index
no index present
Language note
Portuguese
Literary form
non fiction
Series statement
Série Coutrina Tributária
Series volume
vol. XXVII
http://library.link/vocab/subjectName
  • tax planning
  • tax system
  • tax avoidance
  • tax evasion
  • tax fraud
  • abuse of law
  • business purpose test
  • tax certainty
  • constitutional law
  • canons of taxation
  • fundamental freedoms
  • equal treatment
  • ability to pay
  • penalties
Label
Planejamento tributário e segurança jurídica
Instantiates
Publication
Extent
350 p.
Isbn
9788576749721
Note
20191122
Label
Planejamento tributário e segurança jurídica
Publication
Extent
350 p.
Isbn
9788576749721
Note
20191122

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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