Planejamento tributário e o parágrafo único do artigo 116 do Código Tributário Nacional – interpretação e finalidade da norma

Abstract

The scope of this work is the study of the sole paragraph of article 116 of the National Tax Code and its effects on tax planning. Introduced the national laws by Complementary Law No. 104/2001, the device under discussion brought a series of questions about its scope and purpose. Such is the controversy that has so far not reached a consensus on the matter, creating legal uncertainty for taxpayers. Thus, this paper aimed to present what interpretation should be given to the device, and the extent to which the acts and legal transactions may be disregarded by the government. So, faced the issue based on analysis of legal institutions listed in the standard, and their relations with other branches of the law, primarily civil law, where several concepts migrated. After, we analyzed the constitutional tax system in order to understand the subject as a whole. On this path, we analyzed concepts closely related to the theme, which such tax avoidance, understood here as a synonym for tax planning, as well as the economic theory of taxation law. Finally, we carried out an analysis of the diverse understandings already espoused the doctrine on the subject in order to identify possible solutions to the impasse.