axation of Gratuitous Assignment of the Right to use Real Properties, Established by Art. 23, Sec. VI, of Brazilian Law 4,506

is This a Case of Imputed Income or a Special Anti-avoidance Rule?

Authors

  • Fabiana Carsoni Alves Fernandes da Silva

DOI:

https://doi.org/10.46801/2595-6280-rdta-39-8

Keywords:

gratuitous assignment of the right to use real properties, imputed income, special anti-avoidance rule

Abstract

This paper aims to examine de validity of art. 23, sec. VI, of Brazilian Law 4,506, which establishes that income tax is levied on gratuitous assignment of the right to use real properties. This paper analyses if art. 23, sec. VI, is in accordance with realization principle. This paper also analyses whether art. 23, inc. VI, can be considered as a special anti-avoidance rule, or not.

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Published

2021-12-28

How to Cite

Fernandes da Silva, F. C. A. (2021). axation of Gratuitous Assignment of the Right to use Real Properties, Established by Art. 23, Sec. VI, of Brazilian Law 4,506: is This a Case of Imputed Income or a Special Anti-avoidance Rule?. Revista Direito Tributário Atual, (39), 138–162. https://doi.org/10.46801/2595-6280-rdta-39-8

Issue

No. 39 (2018)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Fabiana Carsoni Alves Fernandes da Silva

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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