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dc.contributor Campos, Hélio Silvio Ourem
dc.contributor CPF:51398290459
dc.contributor Cavalcanti, Francisco de Queiroz Bezerra
dc.contributor CPF:14253178472
dc.contributor Feitosa, Raymundo Juliano Rego
dc.contributor CPF:00000000586
dc.contributor Coutinho, João Hélio de Farias Moraes
dc.contributor CPF:18773729434
dc.contributor 2016-07-04 2018-09-25T19:40:14Z 2016-07-04 2018-09-25T19:40:14Z 2016-07-04 2016-04-26
dc.description.abstract This study deals with the question of the tax planning, more specifically, on the use by the Treasury of good faith and the theory of abuse of rights as grounds for barring the tax planning prepared by the taxpayer. This is because in the absence of specific legislation to regulate the issue, raised the hypothesis of good faith being used by the Treasury, as a criterion to be evaluated when it chooses to characterize as abusive the act or business prepared by the taxpayer with the intention to pay less tax. For this, initially drew up a history of good faith, since its inception, with the bona-fides, considered the origin of the principle, through its relationship with the theory of abuse of rights to its application to public law. Complementing the study analyzes the institute of tax planning, its concept, its phases, as well as its relation to comparative law, discussing how such orders have been fighting the plan considered abusive. Delimited these respects, treated the CARF, the second instance organ, responsible for the administrative trial on federal tax harvest, discussing various aspects of this, including administrative activism today, the issue of Provisional Measure No. 685 and finally the analysis of five judgments delivered by this body, aiming thus offer through an academic contribution, a better understanding of the legal phenomenon, making it possible to check whether there is coherence and uniformity in the decisions of this body, thus contributing, for greater security in relationships, enabling the protection of the rights of taxpayers. Evaluating decisions, we can see that the need for a tax extra motivation to perform the act or business becomes, in fact, the criteria chosen by CARF to approve or consider abusive planning presented by the taxpayer and not the analysis of the presence or not of good faith when performing the act or business.
dc.publisher Universidade Católica de Pernambuco
dc.publisher Direito
dc.publisher BR
dc.publisher UNICAP
dc.publisher Mestrado em Direito
dc.rights Acesso Aberto
dc.subject tributos - planejamento
dc.subject boa-fé (direito)
dc.subject abuso de direito
dc.subject dissertações
dc.subject taxes - planning
dc.subject good faith (right)
dc.subject abuse of rights
dc.subject dissertations
dc.title A boa-fé sob a ótica do CARF no planejamento fiscal
dc.type Dissertação

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