National Tax Code Research Articles

TAX AVOIDANCE AND TAX EVASION

The subject of this article has been the object of repeated administrative and judicial discussions, given the difficulty of delimiting the limits and identifying the characteristics between tax avoidance, tax evasion and tax planning. It should be noted, therefore, that the central discussion of the topic is exactly how the definition of tax avoidance and tax evasion and its limits, since they are not unanimous by the doctrine. This lack of definition is so serious that it undermines the very determination of a standard (fixed, and safe) criterion to distinguish fraud from fiscal elision, since, at least in theory, since the taxpayer legitimately removes the tax obligation, his conduct must be respected by the Treasury, which can not punish him. Thus, the hypothesis is initially raised that the only safe criterion currently - but not yet completely, given its exceptions - to distinguish and identify whether the acts practiced deal with tax evasion or avoidance, is to verify if the acts to avoid, delaying or diminishing the payment of the tax were practiced before or after the occurrence of the taxable event. As a secondary hypothesis, the idea is that the anti-circumvention and anti-evasive norm itself causes confusion in the distinction between concepts, since it imposes taxation at all costs, preventing free tax planning. Thus, the brief study seeks to know and understand these limits based on the latest jurisprudence and opinions of established jurists in the tax sphere, without neglecting to observe the already established concepts of Tax Law, which will be taken as a basis to indicate which would be the most appropriate tax strategic decisions to aid in the success of a company - or put it at risk. In addition, this article aims to analyze the limits of tax planning, especially its forms, tax evasion and tax avoidance, as well as criticizing the anti-tax rule, set forth in article 116, sole paragraph of the National Tax Code.

Policy Reforms on Process of Varying National Tax Code: Making the Submission and Consideration of the Finance Bill Conditional

Policy Reforms on Process of Varying National Tax Code: Making the Submission and Consideration of the Finance Bill Conditional

REFORMA TRIBUTÁRIA E SEUS BENEFÍCIOS À SOCIEDADE

In the face of so many taxes that Brazilians are obliged to pay and several times taxes that are not understood by ninety percent of the population, much is said about a tax reform that promises to transform many taxes into a single tax that will be collected throughout the country. country, therefore, simplifying the lives of thousands of Brazilians and companies that suffer from the collection of so many taxes. But will a change in the National Tax Code really bring benefits to society and companies? What will be its advantages and disadvantages in the face of the economic scenario we are experiencing today? It is also worth remembering that a real correction of existing distortions is necessary for the principles of equity and social justice to act. These are the questions proposed for reflection in this work, when dealing with the Brazilian tax system and its much-promised reform that aims to make it easier to understand what we really pay for our purchases and services.

O PRINCÍPIO DA LEGALIDADE COMO LIMITADOR AO PODER DE TRIBUTAR

Dealing specifically with the limitation of the power of taxation conferred on federal entities, this paper addresses the application of the principle of legality in tax law. In this context, this principle, expressly established by the Federal Constitution and the National Tax Code, is positioned as a limiting to the exercise of taxation, because all taxes must be instituted by the provision in a specific law on the subject.

A Ilegalidade da Sanção Premial Embutida na Obrigação Principal Tributária

As a bonus granted to the taxpayer who behaves diligently, the premium sanction’s concept ends up distancing itself from other kinds of sanctions that are normally known and are generally forged to punish an unlawful act. As result of the distancing, part of the doctrine has accepted the use of premium sanctions when imposing taxes, contradicting Article 3 of the National Tax Code. The present study proposes that premium sanction’s concept should be embedded to general sanction’s concept. As consequence, tax’s concept should also be limited action of the concept of tax, in order to understand as illegal those discounts granted to the subject who practiced an illegal act.

O fato jurídico do inciso III do artigo 135 do Código Tributário Nacional: a delimitação da responsabilidade tributária do administrador

O fato jurídico do inciso III do artigo 135 do Código Tributário Nacional é o resultado da incidência da norma jurídica de responsabilidade tributária sobre o suporte fático praticado pelo administrador. A partir de então, surge a relação jurídica, a obrigação tributária e todos os encargos dela decorrentes. Por esse motivo, é preciso analisar com bastante atenção a norma jurídica que define o fato jurídico tributário. Com base nessas premissas, esse artigo tem como objetivo aplicar a Teoria do Fato Jurídico na análise da responsabilidade tributária para delimitar a sua eficácia. Em linhas gerais, o referencial teórico da pesquisa é o de Pontes de Miranda. Por sua vez, o método de estudo utilizado é o dedutivo, partindo da pesquisa bibliográfica, com base na Teoria do Fato Jurídico de Marcos Bernardes de Mello. Ao final, o trabalho chegou a algumas conclusões bastante elucidativas: 1) o inciso III do artigo 135 do CTN corresponde a um fato jurídico lato sensu, ilícito, relativo, da categoria ato ilícito civil e indenizativo; 2) esse fato jurídico tem como efeito a relação jurídica entre o Estado, a empresa e o administrador; e 3) a responsabilidade tributária do administrador é do tipo solidária, pois a norma jurídica estabelece um comando para garantir o crédito tributário sob um viés arrecadatório e sancionador.

Transação tributária e extrafiscalidade: uma abordagem à luz do controle de proporcionalidade

Este artigo realiza uma breve reflexão acerca dos programas de transação tributária desenvolvidos no Brasil, à luz do controle de proporcionalidade. Para tanto, serão analisados o instituto previsto no artigo 171 do Código Tri-butário Nacional (CTN) e o contexto histórico em que ele se encontra inserido, para, posteriormente, confrontá-lo com o princípio da igualdade, a fim de demonstrar que a proporcionalida-de pode ser utilizada como um critério legítimo para o controle de políticas públicas indutoras de comportamento dos contribuintes, notada-mente, a partir do preenchimento dos critérios da adequação, da necessidade e da proporciona-lidade em sentido estrito.

THE EXPERT-ACCOUNTANT’S PROFESSIONAL JUDGMENT IN THE ARBITRATION PROCEEDINGS

Целью научного исследования является изучение и идентификация генезиса понятий «профессиональное суждение бухгалтера», «профессиональное суждение аудитора» и «специальные знания», служащие основанием для формирования авторского подхода к трактовке понятия «профессиональное суждение эксперта-бухгалтера» на основе синергии знаний, навыков, компетенций, принципов и теорий экономических наук, Международных стандартов аудита, Международных стандартов финансовой отчетности, национальных стандартов бухгалтерского учета, Налогового и Гражданского кодекса РФ.Результаты. Полученные результаты исследования определили, что наибольшее внимание отечественных авторов уделяется раскрытию трактовок «профессиональное суждение бухгалтера» и «профессиональное суждение аудитора». Однако, несмотря на назревшую в последние годы необходимость в развитии теоретических основ в области судебно-бухгалтерской экспертизы, подходы к определению понятия «профессиональное суждение эксперта-бухгалтера» отсутствует, что негативно отражается формировании мнения эксперта-бухгалтера в рамках Арбитражного судопроизводства.В ходе исследования использованы общенаучные методы познания (наблюдение, сравнение, анализ, синтез, обобщение, индукция, дедукция, моделирование, исторический и логический методы, систематизация теоретического и практического материала), специальные методы (метод документальной и фактической проверки, инспектирование, запрос, подтверждение, аналитические процедуры и др.).

Compensação no Direito Tributário, Proporcionalidade e Segurança Jurídica

In this article, the Brazilian tax offset procedure is analyzed, firstly, from the standpoint of the legal regime provided by Brazilian National Tax Code. The author revisits some concepts that have been supported so far by Brazilian Tax Literature about the tax offset procedure. In this context, the author contends that the power to regulate the tax offset procedure has limits, especially when restrictions and penalties are imposed in order to avoid the abuse of the right to offset taxes against credits. The limits that shall be observed while carrying on the right to regulate tax offset procedure consist essentially on the respect of principle of proportionality. Regarding the limitations and penalties applicable to the offset procedure of federal taxes, one can easily realize that most of them does not comply with the principle of proportionality, subjecting the taxpayer to the risk of losing part of his credits and also to penalties applicable based on a prima facie presumption of abuse (i.e., regardless of his good faith). Consequently, the lack of compliance with the principle of proportionality puts constitutional rights and principles at stake as the right to property, the specific right that gave rise to the credits that can be used by the taxpayer against the Federal Tax Administration and also the principle of legal certainty.

TAX PLANNING IN BRAZIL: LEGAL REASONING AND CONSTITUTIONAL PROCESS IN BRAZILIAN SUPREME COURT

As in many countries around the world, the debate about tax planning concerns its limits, and there is a clash between two perspectives on the subject. On the one hand, there is a traditional perspective, whose advocates argue for the need to preserve the legal security of the taxpayer and the use of a more formalist interception method of tax rules. On the other side is the contemporary perspective, which seeks to balance the need to protect the taxpayer against abuse of tax authorities, but without neglecting the fact that the taxpayer sometimes practices abusive tax planning. At the center of this debate is the Federal Supreme Court (STF), a Brazilian constitutional court, which will examine the constitutionality of the sole paragraph of Article 116 of the National Tax Code, which for some academics is considered the Brazilian GAAR. The present paper aims to introduce and analyze some landmark points of the debate in Brazil, highlighting the legal reasoning deployed in this debate and the challenges for de constitutional process.

A repetição do indébito tributário indireto e a (i)legitimidade do consumidor final: mudança de paradigma ou casuísmo do Superior Tribunal de Justiça?

O artigo 166 do Código Tributário Nacional (CTN), que trata da repetição do indébito tributário indireto, é uma das questões mais obscuras que o acompanham nos seus mais de 50 (cinquenta) anos de vigência. Nesse sentido, o presente artigo busca analisar, de maneira crítica, as peculiaridades do referido dispositivo legal, bem como os requisitos necessários à restituição dos tributos “que, por sua natureza, comportam a transferência do respectivo encargo financeiro”. Além disso, será discutida a polêmica decisão do Superior Tribunal de Justiça - STJ, tomada no Recurso Especial nº 1.299.303/SC, no qual a Corte considerou possível a restituição do ICMS incidente na demanda de energia elétrica pelo consumidor, posicionamento que caminhou em sentido oposto à Súmula 546 do Supremo Tribunal Federal - STF, até então invocada pelo STJ no julgamento das questões relacionadas à restituição de tributos indiretos. O estudo aborda os fundamentos e as contradições desse acórdão e debate a eventual mudança de paradigma jurisprudencial.

DO LITISCONSÓRCIO: BASES FUNDAMENTAIS PARA ENTENDIMENTO DO MECANISMO

The repetition of indebito arises in the tax order in the section of the National Tax Code that deals with the undue payments, and this is understood as the repetition as double payment of the tax, and thus, the legal order grants the taxed the right to recover what was defended in the civil sphere, the repetition of indebito and subject much discussed in the orbit of the Tax Law, being surrounded of norms and difficulties for its understanding.

Os Tratados Internacionais de Direito Tributário no Direito Brasileiro

International agreements are the primary source of obligations internationally, whi- ch generate reflections in national law. They have been extremely used in tax harvest because they avoid double taxation and reduce tax burden in international trade. They are formal sources of tax law, which the legislature is expressly recognized in Article 96 of the National Tax Code to set the “tax legislation” expression. Article 98 of the Code determines the supremacy of international tax agreements over national law. Against the odds, international tax agreements do not revoke or modify the national legislation, just limit the effectiveness of national law incompatible with them, with supra-legal hierarchy and infra-constitution. They are above national law, either after or before it is created, and are below the Federal Constitution, so agreements incompatible with it should not be approved by Congress and, if so, they will be subject to declaration of unconstitutionality by the Supreme Court. It is a reporting case the international agreement’s unconstitutio- nality after it is celebrated.

Responsabilidade tributária e o novo Código Civil de 2002.

The study of the concepts brought by the 2002 Civil Code is crucial point to enter the knowledge of the tax system. Specifically, with regard to tax liability there were changes and understandings that contravene the Codes, both Civil Code and the National Tax Code. Therefore, it is imperative to analyze the work of Maria Rita Ferragut with the theme tax liability and the Civil Code of 2002, whose propositions are exposed clearly to the reader.

A Cobrança do Imposto Predial e Territorial Urbano na Hipótese do § 2º do Artigo 32 do Código Tributário Nacional

This article makes a legal analysis of IPTU (URBAN PROPERTY AND LAND TAX) collection in so-called areas of urban expansion, presenting a conceptual study of such areas and demonstrating according to the doctrine and jurisprudence the possibility of collection of the tax under paragraph 2 of Article 32 of the National Tax Code, without having, for that, the observance of minimum requirements of the existence of improvements in the object study field. Key-words: rights - constitutional law - tax law – urban law

IPTU: um estudo sobre o critério espacial da hipótese tributária

From a detailed study of tax incidence matrix rule, it was made possible the construction of that relating to the property tax with the previsions in the Art. 156, I of the Federal Constitution and Arts. 32 and 34 of the National Tax Code. In the norm antecedent, we have the tax hypothesis built by criteria wherein the incidence criterion is characterized by the location of fact i.e. the place where it is accomplished the material criterion that refer to property, useful ownership or possesion with final will. The spatial criterion entails the analysis of events on the definition of urban and rural areas and therefore the controversies between the tax of IPTU and Rural Land Tax - ITR, given the impact of both on the landed property. The determination of urban and rural areas is function of general norm, based on CTN, since this was welcomed by the Federal Constitution as a supplementary law. However, nothing prevents the fact that municipalities can draw some guidelines in this way. As for the feature chosen to define wheter the property is urban or rural, the CTN has chosen the criterion of location while the Supreme Court - STF - understood applicable de decree nº. 57/66 which elects the criterion of destination because it is a subsequent law. It turns out that despite the Supreme Court argument, the discretion of CTN is which reconciles with the constitutional commandments and excel for autonomy of the municipality preventing that taxpayers choose tax payable by way of tribute.

Rules vs. Political Discretion: Evidence from Constitutionally Guaranteed Transfers to Local Governments in Brazil

Can rules be used to shield public resources from political interference? The Brazilian constitution and national tax code stipulate that revenue sharing transfers to municipal governments be determined by the size of counties in terms of estimated population. In this paper I document that the population estimates which went into the transfer allocation formula for the year 1991 were manipulated, resulting in significant transfer differentials over the entire 1990�s. I test whether conditional on county characteristics that might account for the manipulation, center-local party alignment, party popularity and the extent of interparty fragmentation at the county level are correlated with estimated populations in 1991. Results suggest that revenue sharing transfers were targeted at right-wing national deputies in electorally fragmented counties as well as aligned local executives.

Repetição do indébito tributário e o art. 166 do Código Tributário Nacional

This analysis deals with article 166 of the National Tax Code which imposes special requirements for the repetition of the so-called indirect taxes. For that purpose it analyzes initially the classification of direct and indirect taxes under the criteria of the financial impact. Next, it criticizes holdings ns. 71 and 546 of the Federal Supreme Court which dealt with that subject prior to the enactment of the Tax Cod. The analysis shows further how that subject was considered at the time of the drafting of the Code, and, lastly, presents arguments for the interpretation of article 166 with a view of preventing that it be used as an impediment to the right of restitution of taxes which payment was not due.

A Note On Local Tax Revenues: the Case of Brazilian Municipalities

Recent studies in Brazil find that the implementation of a major Tax Reform in 1967 led to the relative decline of state and local revenues due to excessive emphasis on tax coordination at the central level. We suggest that one problem of the municipal fiscal structure is its heavy dependence on indirect taxation. Also, the reduced productivity of local tax bases can be explained by their low tax effort, since they find it politically much less costly to obtain resources through transfers from other spheres of government than to exploit vigorously their own tax base. In order to effectively improve the financial situation of Brazilian municipalities it would be necessary to adjust the national tax code so as to allow a more suitable distribution of tax revenues between central and local governments. At the municipal level, this can be achieved through increased reliance on property taxation whose revenues finance public services that are appropriated, essentially, by local taxpayers. Greater reliance on the property tax would permit a higher degree of fiscal autonomy at the local level and, in this case, the municipalities would not be unduly exposed to fiscal disputes with higher levels of government.