Neither in Heaven nor on Earth

Rethinking the Application of the Business Purpose Test by Analysing the Recent Case Law at the Brazilian Federal Administrative Tax Appeals’ Court

Authors

  • Paulo Rosenblatt
  • Gabriel Eugênio Barreto Moreira

DOI:

https://doi.org/10.46801/2595-6280-rdta-43-22

Keywords:

tax planning, abuse of law, business purpose test, CARF

Abstract

This article aims to explore a recurrent topic in the Brazilian tax case law: the business purpose doctrine used as a tool to tackle abusive tax planning. The recurrence with which this theme is referred to in the decisions implies there is a risk this research may simply repeat previous works; however, there is no repetition at all, since it is constantly evolving, and facing new challenges. It is not too much to say that this subject is endless as an anti-avoidance criterion. Thus, this theme will be addressed in this article from a critical perspective on the current stage of debates in the recent case law of the Brazilian Federal Administrative Tax Appeals’ Court (CARF).

Published

2019-12-01

How to Cite

Rosenblatt, P., & Moreira, G. E. B. (2019). Neither in Heaven nor on Earth: Rethinking the Application of the Business Purpose Test by Analysing the Recent Case Law at the Brazilian Federal Administrative Tax Appeals’ Court. Revista Direito Tributário Atual, (43), 499–523. https://doi.org/10.46801/2595-6280-rdta-43-22

Issue

Section

Doutrina Nacional (Not Peer Reviewed)