Regulatory Attempts of the Brazilian General Anti Avoidance Rule and the Influence on the Case Law Provided by the Brazilian Administrative Court of Tax Appeals

Authors

  • Romero Lobão Soares UERJ - Universidade do Estado do Rio de Janeiro.

Keywords:

tax planning, limits, business purpose, abuse of form, Brazilian General Anti Avoidance Rule

Abstract

The study aims to analyze whether the normative attempts of regulating the Brazilian General Anti Avoidance Rule – GAAR –, sets forth by the sole paragraph of article 116 of the Brazilian Tax Code, in fact, have influenced the case law provided by the Brazilian Administrative Court of Tax Appeals (CARF), through the application of the business purpose doctrine and the abuse of form institute, as a criterion to disregard abusive tax planning, without such concepts have being established by the Brazilian Legislation.

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Published

2021-12-28

How to Cite

Soares, R. L. (2021). Regulatory Attempts of the Brazilian General Anti Avoidance Rule and the Influence on the Case Law Provided by the Brazilian Administrative Court of Tax Appeals. Revista Direito Tributário Atual, (39), 398–417. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/436

Issue

No. 39 (2018)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Revista Direito Tributário Atual

Creative Commons License

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

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