The Importance of Qualification of Facts in the Analysis of Simulation in Tax Law

Abstract

In this article, we discuss the importance of qualifying the facts in Tax Law, in particular, in calculating the simulation of legal acts and transactions carried out by taxpayers, which impacts on the analysis of several tax planning cases judged by our Courts. The qualification of the facts focuses on seeking the coincidence between the will of the parties and the cause, in a technical-legal sense, of the legal transaction entered into. It is concluded that the cause plays a very important role in terms of the qualification of legal transactions, serving to distinguish their effects and to determine the discipline applicable to them.