Prohibition of Abuse as a Principle

a GAAR for Brazil?

Authors

  • Luís Eduardo Marola de Queiroz Pereira
  • Michell Przepiorka
  • Pedro Leonardo Stein Messetti

Keywords:

abuse, GAAR, principle

Abstract

The implementation of means to tackle abuse is a widespread practice in the world. The acknowledgment of the prohibition of abuse as a general principle of law may lead to unforeseen consequences in the Brazilian legal order, mainly in the international affairs. Therefore, this paper seeks to present the process of acknowledgment of the prohibition of abuse as a general principle of law as well as the state-of-art of abuse combat in Brazil which will allow us to conclude whether Brazil needs a GAAR and how it should be delimited.

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Published

2021-12-28

How to Cite

Pereira, L. E. M. de Q., Przepiorka, M., & Messetti, P. L. S. (2021). Prohibition of Abuse as a Principle: a GAAR for Brazil?. Revista Direito Tributário Atual, (40), 489–514. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/1505

Issue

No. 40 (2018)

Section

Doutrina Nacional (Not Peer Reviewed)

License

Creative Commons License

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

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