Planejamento tributário e finalidade da norma: interpretação do parágrafo único do artigo 116 do Código Tributário Nacional

Abstract

The problems surrounding the tax planning continues and reaches the validity of the tax avoidance of legal relationship between the taxable tax with a view to the publication of complementary law No. 104/01 which added the sole paragraph of art. National Tax code 116 – CTN generated complex discussions, such as: the simulation and indirect legal business, concealment, evasion and avoidance configuration acordem to the interpretation of the rule of law, constitutional principles among other figures. The objective of this study is to examine the interpretation of the standard introduced in the sole paragraph of art. 166 of CTN, as well as which presupposes and founded the so-called standard antielisiva, the Institute of simulation to demonstrate incompatibility with constitutional effect for hurting the principles of legality. Although today does not exist in any tax legislation antielisiva general rule, it warned that the National Tax System by the conjunction of all its values, principles and rules prevents the adoption of a rule of law with its nature. What will discuss the structure of the work will result in the conclusion that any operationperformed by the taxpayer should not by definition be subject to the standard analysis antielisivas some maintain. We chose to call it the norm in antievasiva analysis is therefore tax avoidanceis legal and the norm today under CTN regulation is needed by ordinary law