Detalhes bibliográficos
| Ano de defesa: |
2024 |
| Autor(a) principal: |
Barriquello, Thaís Silva
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| Orientador(a): |
Rodrigues, Oswaldo Peregrina
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| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
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| Programa de Pós-Graduação: |
Programa de Pós-Graduação em Direito
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| Departamento: |
Faculdade de Direito
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| País: |
Brasil
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| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://repositorio.pucsp.br/jspui/handle/handle/42815
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Resumo: |
The present study aims to analyze the preventive issue of donation as a form of succession planning, since there is still great complexity in talking about the death event, since it is a subject that is still quite mystified and guarded, an opportunity in which people they prefer not to deal with that topic and let life go on, which can be quite harmful. Still, it will bring an in-depth research about the legitimate reserve in the Brazilian legal system and the need for its revision in Brazil. Finally, this dissertation will serve to bring and explain the little used mechanisms of the donation contract as an instrument of succession prevention and how legal operators can use them, legally, to direct their clients to choose who to allocate the goods with strategic clauses, even with the imposition of legitimate. The study explores fundamental questions that justify the importance of investigating donation as succession planning, such as the evolution of succession law, the entry of private autonomy in a more incisive way into the system and how the legal system treats succession provisions as a reserve of legitimacy, capacity to succeed, legitimate and testamentary succession and order of hereditary vocation. It is evident throughout the text that the donation allows the donor to anticipate the distribution of their assets in an organized manner, avoiding the incidence of high costs with transmission taxes, and providing greater legal security to the beneficiaries. Furthermore, the analysis of comparative legislation reveals different approaches to regulating donations and their consequences for succession systems. In the Brazilian context, the research points to the importance of adequate succession planning, considering the particularities of civil and inheritance law, in addition to current tax regulations. Brazilian legislation offers flexibility so that individuals can structure their donations to meet family and property needs, encouraging the prevention of litigation and the preservation of family assets over time. In the end, some proposals listed in the CC/2002 draft are analyzed, through which controversial issues were raised, such as the removal of the spouse as a necessary heir, to demonstrate how these changes can be good or harmful to the Brazilian legal system |
