Caso Klabin

o “casa e separa” Revisto à Luz da “Técnica da Simulação”

Abstract

This article highlights and analyses the dogmatic peculiarities of sham in the field of Corporate Law. In Brazilian scholarship and case law, cases involving sham corporate transactions (e.g., incorporation of companies; capital underwriting; merger, spin-off etc.) have rarely been ruled according to the specific legal criteria applicable thereto. In general, such kind of sham is explained as related to any ordinary juridical act, what will be shown not to be the most accurate technical approach. The study shall aim at enlightening the importance that the development of the so-called “technical of sham” (a Civil Law Scholars’ task) may assume upon the solution of discussions regarding tax planning. The study’s background consists on the analysis of a precedent from the recent federal administrative case law.