Nem tanto ao Céu, nem tanto à Terra: repensando a Aplicação do Propósito Negocial a partir de uma Análise da Recente Jurisprudência do CARF

Paulo Rosenblatt; Gabriel Eugênio Barreto Moreira

doi:10.46801/2595-6280-rdta-43-22

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).

Downloads

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

Download Citation

Issue

No. 43 (2019)

Section

Doutrina Nacional (Not Peer Reviewed)

License

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

O autor (ou coautor) declara que o artigo submetido à avaliação, que segue em anexo, é de sua autoria, e inédito, comprometendo-se a não publicar este artigo em qualquer outro meio, impresso ou digital, mantendo a exclusividade para a Revista Direito Tributário Internacional Atual, cedendo, em caso de aprovação do trabalho, os direitos autorais à Revista para fins de publicação do trabalho nesta edição.