O propósito negocial no planejamento tributário: uma necessária interpretação em face da jurisprudência administrativa

Abstract

The aim of this study is to demonstrate the importance of tax planning to the taxpayer as a way to manage their tax expenses. For this, starting from the premise and normative limits, the legality of tax planning and its scope will be evidenced, proving its relevance as a tax economy. At a time, the posteriori, after highlighting the lawfulness of tax planning, it is necessary to achieve the central idea of this work, that is, the disregard of tax planning, with the intention exclusively of reducing taxes, where it is understood by the theory of the purpose of the negotiation and its understanding before the administrative authority. This thesis is concluded, with the explanation of the rights and guarantees listed in the Federal Constitution of 1988, and the incompatibility of the theory of the purpose of the negotiation, especially with regard to contractual freedom and private property, rights fundamental of the taxpayer.