“Pet Positivism”

the Instrumentalization of the Application of Art. 116 of the CTN as an Antiavoidance Rule

Authors

  • Túlio Venturini de Souza Universidade de São Paulo (USP)

DOI:

https://doi.org/10.46801/2595-6280-rdta-42-19

Keywords:

antiavoidance rule, tax planning, simulation, dissimulation

Abstract

The present study aims to contribute to the study of the interpretation of norms in the tax domain: the signs used in normative texts, although not fully defined, are certainly not empty of any meaning. In this sense, the work is specifically set forth in relation to art. 116 of the CTN and the interpretation given by CARF in Judgment 3401-005.228 and criticizes any interpretations that expand its normative content to an antiavoidance effect.

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Published

2019-08-01

How to Cite

Venturini de Souza, T. (2019). “Pet Positivism”: the Instrumentalization of the Application of Art. 116 of the CTN as an Antiavoidance Rule. Revista Direito Tributário Atual, (42), 419–440. https://doi.org/10.46801/2595-6280-rdta-42-19

Issue

No. 42 (2019)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Túlio Venturini de Souza

Creative Commons License

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

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