Critérios que autorizam a (des)qualificação do planejamento tributário sob a perspectiva do constructivismo lógico-semântico: análise do art. 116 CTN

• Ano de defesa: 2024
• Autor(a) principal: Santos, Daniel Gadelha dos
• Orientador(a): Tomé, Fabiana Del Padre
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Pós-Graduação em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: Planejamento tributário; Elisão fiscal; Evasão fiscal; Interpretação
• Palavras-chave em Inglês: Tax planning; Tax avoidance; Tax evasion; Interpretation
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/42642

Tax Law plays the complex task of balancing the need for state revenue collection for social development with the preservation of private autonomy for taxpayers. In this scenario, the debate on tax planning emerges as a legitimate instrument that allows taxpayers to organize their businesses aiming to optimize tax payments within legal limits. However, distinguishing between legitimate optimization and abuse of law requires critical analysis and ongoing reflection. This study investigates abuse in tax planning from the perspective of Logical-Semantic Constructivism, seeking to verify the criteria that allow identifying abuse in tax planning. It explores situations in which tax planning can be considered abusive and how the Judiciary has applied the concept of abuse of law in tax planning. The interpretative method of logical-semantic constructivism may assist in characterizing whether or not there is abuse in tax planning. The study employed a qualitative method based on bibliographical and documentary research and analysis of jurisprudence. The aim is to contribute to the debate on abuse in tax planning by offering a critical analysis from the perspective of logical-semantic constructivism, aiming to build a more consistent jurisprudence and identify more precise criteria for characterizing abuse, considering legal principles and the particularities of each case