Consulta fiscal comparativo dos planos federal, estadual e municipal

Abstract

This study aims to analyze the different aspects in tax consulting, with emphasis on its effects against taxpayers and the Administration itself. Despite the importance of the topic, I understand that the doctrine, with some exceptions, which formed the basis for the present work, not usually treat the topic in depth. The answer of the query creates to the inquirer a “subjective juridic situation”, assuring him that the acts performed in accordance with its contents will be respected and diverse behavior will not be required. It should be noted that the decision of the query binds the opinion of the Administration, which may not follow another criterion in applying the rule. Even those consultants which not proceed according to the response have a legal perspective of, in view of the answer, suffer the consequences of applying the rule according to which appears in the query. Thus, the consultation can be identified as tax institute beneficial to the taxpayer and can not, therefore, be underestimated