THE APPLICATION OF THE ABUSE OF RIGHTS AS A LIMIT FOR TAX PLANNING

Abstract

This paper is about the applicability of the abuse of rights as a limit for tax planning. The abuse of rights theory, in general, is defined as a law self-correction method to the conformation of a rule with the principle that justifies it. On one hand, part of the doctrine understands that the theory is applicable to disregard tax planning. On the other hand, part of the doctrine under-stands that the abuse of rights’ application for this purpose is not compatible with the Brazilian legal framework. So, the first part of this paper is about the abuse of rights’ definition, and the second part about the fundaments to the application of the abuse of rights as a limit for tax planning, as well the fundaments to its non-application, to, then, submit legal and constitutional im-pediments to the application of the abuse of rights as a limit for tax planning.