In this paper, the author analyzes the problematic of the aggressive tax planning, due to the lack of coherence between the tax rules of the different States and indicates the way in which the transfer pricing rule should be applied. Also, he analyzes the regulation of the anti-avoidance provision in the Tax Code and criticizes how the Supreme Court applies this anti-avoidance provision and the reasoning of the Tax Court to derive legal effects based on the economic content. / En el presente artículo, el autor analiza la problemática de la planificación fiscal agresiva, debido a la falta de coherencia entre las normas tributarias de los distintos Estados y señala la manera en que debe aplicarse la norma de precios de transferencia. Asimismo, analiza la regulación de la norma anti-elusiva en el Código Tributario y realiza una crítica respecto a cómo la Corte Suprema aplica esta norma anti-elusiva y el razonamiento del Tribunal Fiscal para derivar efectos jurídicos sobre la base del contenido económico.

Le mécanisme de solidarité traverse le droit fiscal. D’essence civile, la solidarité est intimement liée aux moyens de recouvrement dont dispose l’administration. S’agissant du dirigeant de société, sa « responsabilité pécuniaire » ou « solidarité patrimoniale » est actuellement suspendue à la décision du juge. Or, deux textes prévoient la solidarité du dirigeant selon qu’il s’agisse du juge de la responsabilité (LPF, art. L. 267) ou du juge répressif (CGI, art. 1745). Si ces deux dispositions sont indépendantes l’une de l’autre au motif qu’elles n’ont ni la même cause, ni le même objet, ni le même demandeur, il y a lieu de s’interroger sur leur portée respective, souligner leurs écueils et présenter les voies d’une réforme de la solidarité du dirigeant au passif fiscal. Il s’agit à la fois à rendre davantage efficace l’action en recouvrement de l’administration et garantir les droits dont dispose le dirigeant. La prégnance de la situation actuelle impose le pragmatisme : recouvrer le passif fiscal formé essentiellement par la TVA et suspendre la solidarité à l’intentionnalité des manquements à l’origine du passif fiscal dès la procédure d’assiette. / Joint liability is a recurrent feature of tax law. It is essentially a civil law mechanism which is closely bound to the means of recovery available to the revenue authorities. With respect to the company director, his “financial liability” or “joint pecuniary liability” currently depends on a court ruling. Two items of legislation provide for the director’s liability according to whether the matter is being heard before the civil courts (Article L. 267 of the LPF tax code) or the criminal courts (Article 1745 of the CGI tax code).Although those two provisions are independent from one another since they have neither the same legal basis, nor the same purpose and the person bringing the action is different, it is appropriate to question their respective scope, underline their pitfalls and present avenues for reform of the corporate manager’s joint liability for tax liabilities.The aim is both to make the revenue authority’s action for recovery more effective and to secure the corporate manager’s rights. The current situation requires pragmatism, for recovering tax liabilities resulting primarily from VAT and for suspending joint liability for intentionally causing tax liabilities from the time of the procedure of the determination of the tax base.

Submitted by Luciano Burti Maldonado (lmaldonado@demarest.com.br) on 2016-10-04T21:01:56Z No. of bitstreams: 1 Dissertação.Luciano.VersãoFinal.pdf: 1549972 bytes, checksum: bdce7d4e328f3b111f07f6474f990572 (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Luciano, boa noite Por gentileza, realizar as alterações abaixo para que possamos aceitar seu trabalho junto à biblioteca: - O nome Getúlio não pode estar acentuado. - Capa e contracapa: Retirar o nome - FGV DIREITO SP, que consta ao lado do nome da escola e retirar a sigla SP que consta ao lado de São Paulo. Em seguida, submeter novamente. Att on 2016-10-04T21:11:37Z (GMT) / Submitted by Luciano Burti Maldonado (lmaldonado@demarest.com.br) on 2016-10-05T12:03:35Z No. of bitstreams: 1 Dissertação.VersãoFinal.LucianoBurti.pdf: 1549924 bytes, checksum: db99895e97d2368a996f4907af1eb366 (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2016-10-05T16:26:45Z (GMT) No. of bitstreams: 1 Dissertação.VersãoFinal.LucianoBurti.pdf: 1549924 bytes, checksum: db99895e97d2368a996f4907af1eb366 (MD5) / Made available in DSpace on 2016-10-05T17:02:45Z (GMT). No. of bitstreams: 1 Dissertação.VersãoFinal.LucianoBurti.pdf: 1549924 bytes, checksum: db99895e97d2368a996f4907af1eb366 (MD5) Previous issue date: 2016-09-12 / This study aims to define the limits of tax inspection power and thus, build the concept of abuse of the tax inspection power under Articles 195 and 196 of the National Tax Code, as well as defining the best legal strategy to fight it. Having this objective in mind, we will analyze the tax legislation regarding the supervisory procedures, especially at the federal level and the São Paulo State Finance. In order to understand the power of tax inspection, we will also make use of specialized doctrine on the subject. Once defined the inspection procedure rules and the power of the tax authorities, we will build the concept of abuse of tax inspection powers. Accordingly, in addition to the proposal for a normative concept we will also try to identify a pragmatic concept. Therefore, we investigate the perspective of taxpayers and the placement of administrative and judicial jurisprudence. The analysis of administrative and judicial jurisprudence in addition to assisting us in building the concept of abuse of the Inspection power under the pragmatic approach will also allow us to identify the strategies used by taxpayers to fight abuse of the oversight inspection power and, hence, define the best strategy to fight it, that is, whether during or after the tax inspection procedure and or through administrative defense or prosecution lawsuit. / O presente trabalho tem por objetivo definir os limites do poder de fiscalização e, desta forma, construir o conceito de abuso do poder de fiscalização à luz dos artigos 195 e 196 do Código Tributário Nacional, bem como definir a melhor estratégia processual para combatê-lo. Diante do objetivo pretendido, faremos a análise da legislação tributária sobre os procedimentos de fiscalização, notadamente no âmbito federal e da Fazenda do Estado de São Paulo. Para o entendimento do poder de fiscalização também lançaremos mão da doutrina especializada sobre o assunto. Uma vez delimitadas as regras referentes ao procedimento de fiscalização e o poder do Fisco, construiremos o conceito do abuso do poder de fiscalização. Nesse sentido, além da proposta de um conceito normativo, também tentaremos identificar um conceito pragmático. Para tanto investigaremos a perspectiva dos contribuintes e o posicionamento da jurisprudência administrativa e judicial. A análise da jurisprudência administrativa e judicial além de nos auxiliar na construção do conceito de abuso do poder de fiscalização sob a perspectiva pragmática também permitirá definir as estratégias utilizadas pelos contribuintes para combater o abuso do poder de fiscalização e, desta forma, a partir de referida análise poderemos definir a melhor estratégia para combatê-lo, isto é, se durante ou após o procedimento de fiscalização e se por meio de defesa administrativa ou ajuizamento de ação judicial.

Made available in DSpace on 2016-04-26T20:25:36Z (GMT). No. of bitstreams: 1 ana clarissaok.pdf: 768708 bytes, checksum: 3b68f760cbbd3d5d1ca0f136796a0b30 (MD5) Previous issue date: 2007-06-25 / This dissertation addresses the interpretation of rule of law, particularly the section 110 of the National Internal Tax Code that establishes that tax law cannot modify the definition, content and scope of statutes, concepts and forms of clauses that establish tax competencies through the Theory of Autopoietic and Semiotic Systems. This particular section prevents a legislator from modifying the semantic aspect of legal concepts that shape the matrix-rule of tax incidence transmitted in constitutional competency rules, resulting, as immediate consequence, in the modification of the ranges of tax competency and in collection increase. In the light of the study of dynamics of cognitive openness and operational closeness of autopoietic social systems, limits of interference of communications of political and economic systems in the legal system and the form of appropriation of environmental issues without interfering in its autopoiese, which are reflected in the constitution of legal communication meanings, it is claimed that the section 110 of the National Internal Tax Code determines that external knowledge upon legal system will be only transformed in legal information, if properly selected and processed by their codes and programs, otherwise, they will generate communication based on extralegal criteria, spreading noise and systemic corruption, as well as leading to loss of differentiation with the environment and rupture while being an autopoietic system / A dissertação é referente à interpretação da norma jurídica, especialmente o art.110 do Código Tributário Nacional brasileiro, que estabelece que a lei tributária não poderá alterar a definição, o conteúdo e o alcance de institutos, conceitos e formas das normas que estabelecem as competências tributárias, através de instrumental guarnecido pela Teoria dos Sistemas Autopoiéticos e da Semiótica. Demonstra-se que esse dispositivo proíbe que o legislador infraconstitucional altere o espectro semântico de conceitos jurídicos que conformam a regra-matriz de incidência tributária veiculados nas normas de competência constitucional, trazendo como conseqüência imediata, a alteração das faixas de competência tributária e mediatamente, o incremento de arrecadação. À luz do estudo da dinâmica da abertura cognitiva e fechamento operacional dos sistemas sociais autopoiéticos, dos limites de interferência das comunicações do sistema político e econômico no sistema jurídico, da forma de apropriação das irritações do ambiente sem interferência em sua autopoiese, que se refletem na constituição da significação das comunicações jurídicas, assevera-se que o art.110 do Código Tributário Nacional determina que conhecimentos externos ao sistema jurídico apenas se transformarão em informações jurídicas, se devidamente selecionadas e processadas por seus códigos e programas; do contrário, gerarão comunicações fundadas em critérios extrajurídicos, causadoras de ruído e corrupção sistêmica, acarretando perda de diferenciação com o meio ambiente e a sua ruptura enquanto sistema autopoiético

This diploma thesis is focused on the procedure of the tax administrator in case of non-fulfillment of the prescribed duties imposed on the taxpayer during the proving and the subsequent transition to the tax determination according to instruments. The introductory part defines the basic theoretical concepts of tax administration and the way in which tax is determined. The analytical part is devoted to the current jurisprudence of the Supreme Administrative Court focused on the issue of tax determination according to instruments. The result is a proposal of the methodical procedure of the tax administrator for tax assessment according to instruments is compiled, which is subsequently applied on model examples.

In the first part of the article, a development for the concepts of provisional remedies and real or personal property bond and covering loss and damage, is proposed, under the Constitutional Court and our national doctrine view; as well as the scope of the first as a fundamental right, and second as a condition of execution. On the following part of the paper, the inclusion and the subsequent amendments to the article 159° of Tax Code is exposed, also its scopes and reasons. Finally, a possible modification of the article, that respect state´s raising goals and due process citizens’ right, is proposed. / El presente artículo desarrolla los conceptos de medida cautelar y contracautela, a la luz de lo resuelto por el Tribunal Constitucional y lo establecido por nuestra doctrina, así como los alcances del primero como derecho fundamental y del segundo como requisito de ejecución. De la misma forma, se analiza los alcances de la incorporación del artículo 159° del Código Tributario, mediante Decreto Legislativo N° 1121, y su modificatoria a través de la Ley N° 30230. Finalmente, se propone una posible modificación al mencionado artículo, de conformidad con los fines recaudatorios del Estado y el derecho a la tutela jurisdiccional efectiva de los administrados.

The work deals with the topic of electronic communication with the tax authorities. The theoretical part starts with the research of related work and then the development of e-Government to nowadays form is presented. The legislation regarding electronic communication with tax authorities with possible changes towards future follows. The theoretical part of the work is finished with statistics regarding electronic communication with the tax authorities and with comparison of the situation in the Czech Republic with the situation in other European Union countries. In the practical part of the work, a set of best practices which should be obeyed by tax advisors is presented as a main output of the work. Practical part also contains a survey and statistical analysis of data arising from it. The survey is unique because of the fact that all respondents are tax advisors. In the last part, based on the survey, the benefits and shortcomings of the electronic communications with the tax authorities as well as possible steps to streamline are presented.

Submitted by Jéssica Fernandes Freirias (jessicaff_@hotmail.com) on 2018-09-20T12:29:01Z No. of bitstreams: 1 Jéssica Fernandes Freirias.pdf: 447640 bytes, checksum: 8822bdbc8f9b019f1e1551d8f19af888 (MD5) / Rejected by Joana Martorini (joana.martorini@fgv.br), reason: Prezada Jessica, bom dia. será necessário ajustar as seguintes alterações no seu trabalho: 1- A palavra Getulio não tem acento. 2 - o seu nome deverá estar em letra maiúscula. 3 - na pagina onde consta a composição da banca deverá inserir a data de sua apresentação 22/08/2018. Após realizar esses ajustes, submeter novamente. Att, Joana Alves on 2018-09-20T14:22:01Z (GMT) / Submitted by Jéssica Fernandes Freirias (jessicaff_@hotmail.com) on 2018-09-20T17:05:32Z No. of bitstreams: 1 Jéssica Fernandes Freirias (2).pdf: 447812 bytes, checksum: 9fcbed30c92121dc0a9d07595ad33f37 (MD5) / Approved for entry into archive by Joana Martorini (joana.martorini@fgv.br) on 2018-09-20T18:06:54Z (GMT) No. of bitstreams: 1 Jéssica Fernandes Freirias (2).pdf: 447812 bytes, checksum: 9fcbed30c92121dc0a9d07595ad33f37 (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-09-21T12:36:53Z (GMT) No. of bitstreams: 1 Jéssica Fernandes Freirias (2).pdf: 447812 bytes, checksum: 9fcbed30c92121dc0a9d07595ad33f37 (MD5) / Made available in DSpace on 2018-09-21T12:36:53Z (GMT). No. of bitstreams: 1 Jéssica Fernandes Freirias (2).pdf: 447812 bytes, checksum: 9fcbed30c92121dc0a9d07595ad33f37 (MD5) Previous issue date: 2018-08-22 / O objetivo desta pesquisa consiste em analisar os principais aspectos da suspensão da exigibilidade do crédito tributário e a garantia do crédito tributário para fins de emissão de CND, sob duas óticas distintas: a primeira sobre a interpretação da doutrina acerca da legislação de regência; e a segunda, sob o ponto de vista da jurisprudência do Superior Tribunal de Justiça, segundo a qual as dentre todas as modalidades de garantia da execução fiscal, previstas na Lei 6.830/80, a única que produziria os efeitos de suspensão da exigibilidade do crédito tributário consistiria no depósito do montante integral, por força do disposto no artigo 151 do Código Tributário Nacional. Na sequência, realiza-se confronto entre a doutrina, jurisprudência e legislação, especialmente diante das modificações introduzidas pelo Código de Processo Civil em 2015. Pretende-se, assim, identificar novos critérios de questionamento, com destaque para o disposto no §2º artigo 835 do novo diploma processual, que trouxe a possibilidade de equiparação da fiança bancária e do seguro garantia ao depósito do montante integral, desde que acrescidos de 30%. / This work analyzes the main aspects of the suspension of the enforceability of the tax credit and the guarantee of the tax credit for debt certificate purposes, both under two distinct perspectives: the first, from the perspective of doctrine when interpreting the regency legislation and the second, from the perspective of the Superior Court of Justice, which established its jurisprudence based on the understanding that among all the methods of guaranteeing tax execution, provided for in Law 6.830 / 80, the only one that would produce the effects of suspension of the enforceability of the tax credit would be the cash deposit of the full amount, pursuant to the provisions of Article 151 of the National Tax Code. Then is a comparison between the doctrine, jurisprudence and legislation, especially due to the modifications introduced by the Civil Procedure Code in 2015 to try to identify new criteria for questioning, with emphasis on the provisions of § 2, article 835 of the new diploma which brought the possibility of equating the bank guarantee and the insurance guarantee to the cash deposit of the full amount.