Made available in DSpace on 2014-12-17T14:27:27Z (GMT). No. of bitstreams: 1
MarlieteLS_DISSERT.pdf: 1263997 bytes, checksum: ab10957ba9cb9c6dd35501c519eb56c6 (MD5)
Previous issue date: 2013-08-29 / Tax planning is a subject that has been increasing in relevance in Tax Law. This current
dissertation s objective is to approach the criterion and limits for the disqualification of law
acts and business through the Tax Administration. Law acts and business resulted from the
conduct of contributors that seek to diminish the growing raise of the tax load, using some
means to reduce their burden and increase the possibilities of success in an economical
activity, without violating the law in the persecution of paying fewer burdens. On the other
hand, the tax administration, through its organs, hoping the increase of burden collection to
withstand some determined sectors of the State, with a clear purpose to stop the contributor
organizing his activity and structuring it as efficiently as possible, came up with a
preliminary draft which left Complementary Law 104, from 10.02.2001, enacted, that inserted
the unique paragraph of the National Tax Code, article 116, authorizing the disregard, by the
administrative fiscal authority, of Law acts and business practiced to dissimulate the
occurrence of burden gain or the nature of obligated incorporating elements, observing the
procedures to be established in common law . Our goal is to identify the criteria and limits to
disregard law acts and business through the tax administration, pointing out some possible
means of action by the tax administration that qualifies it to disregard the contributor s acts
and business, just claiming that a saving in the tax costs was made by the contributor s act / Planejamento fiscal ? um tema que vem ganhando relev?ncia no Direito Tribut?rio. A
presente disserta??o tem por objetivo abordar os crit?rios e limites para a desqualifica??o dos
atos e neg?cios jur?dicos pela Administra??o fiscal. Atos e neg?cios jur?dicos resultantes das
condutas dos contribuintes que procuram diminuir o crescente aumento da carga tribut?ria,
utilizando meios para reduzir o seu ?nus e aumentar as possibilidades de sucesso na atividade
econ?mica, sem, no entanto, violar a lei na persecu??o de pagar menos tributo. Por outro lado,
a Administra??o fiscal, por meio de seus ?rg?os, desejando o aumento da arrecada??o dos
tributos para fazer frente a determinados setores do Estado, com n?tido prop?sito de impedir
que o contribuinte organize a sua atividade e estruture seus neg?cios de forma mais eficiente
poss?vel, elaborou anteprojeto do qual restou promulgada a Lei Complementar n? 104, de
10.02.2001, que inseriu o par?grafo ?nico do artigo 116 do C?digo Tribut?rio Nacional,
autorizando a desconsidera??o, pela autoridade administrativa fiscal, de atos e neg?cios
jur?dicos praticados com a finalidade de dissimular a ocorr?ncia de fato gerador do tributo ou
a natureza dos elementos constitutivos da obriga??o, observados os procedimentos a serem
estabelecidos em lei ordin?ria . Nossa inten??o foi identificar os crit?rios e limites para a
desconsidera??o dos atos e neg?cios jur?dicos pela administra??o fiscal, assinalando alguns
instrumentos admiss?veis a atua??o da Administra??o Fiscal que qualifique a desconsiderar os
atos e neg?cios do contribuinte, alegando apenas que houve uma economia nos custos do
tributo pelo ato praticado pelo contribuinte
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/13987 |
| Date | 29 August 2013 |
| Creators | Santos, Marliete Lopes dos |
| Contributors | CPF:91560748400, http://lattes.cnpq.br/2208028933825556, Bonif?cio, Artur Cortez, CPF:37925423404, http://lattes.cnpq.br/6950519368299462, Carvalho, Cristiano Rosa de, CPF:51794683020, http://lattes.cnpq.br/3066468403151342, Elali, Andr? de Souza Dantas |
| Publisher | Universidade Federal do Rio Grande do Norte, Programa de P?s-Gradua??o em Direito, UFRN, BR, Constitui??o e Garantias de Direitos |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
Page generated in 0.0021 seconds