Elisão e evasão tributárias: o direito comparado e sua influência na evolução do tratamento da matéria no Brasil

Abstract

This study aims to examine the influences of the tax legislation of foreign countries in the treatment given to tax avoidance by the Brazilian tax system. This topic has gained international prominence due to the coming crisis ravaging the countries of the European Union and the United States, which led to an increase in stiffness in the control of tax avoidance. This discussion was also significant in Brazil after the legislative reform operated by Complementary Law nº 104, which added a paragraph to article 116 of the National Tax Code. Were checked the most important aspects of the tax avoidance article in countries like Germany, Spain, Portugal, France, United Kingdom and United States, emphasizing the definition of its scope of application, in accordance with the rules relating to each nacional order, and checking the figure used by each system to restrain abusive tax planning. Then, we studied the fight against avoidance in Brazil, since before the National Tax Code until the 2001 reform, which introduced the tax avoidance article in our nacional order, highlighting the doctrinal positions and most important jurisprudence on the subject, in order to check up point that comparative law influenced the concept of avoidance that prevails in the country and the treatment given her.