Reorganização de negócios através da fragmentação de atividades sob os olhos do poder judiciáriouma análise inspirada no método normative systems

Resumo

The objective, according to the focus of the Professional Master's Program at FGV-SP, was to guide the behavior of taxpayers to reorganize their businesses based on the operations commonly called activity fragmentation, with the necessary precautions to mitigate tax risks, since, as it was found. However, the administrative jurisprudence of the Administrative Council for Tax Appeals (CARF) proved not to be cohesive and the Judiciary Branch has not yet had the opportunity to meaningfully address it. In this context, it was inspired by the Normative Systems method was used to extract from the administrative jurisprudence of the Administrative Council of Tax Appeals (CARF) the main factual characteristics of the aforementioned operations (Universe of Properties - UP), and to analyze their relevance to the decisions of the Judiciary on other business reorganization operations that have one or more factual characteristics identical or similar to the operation studied here (Universe of Discourse – UD). With this, it was possible to build the perspectives of judicial results when the aforementioned activity fragmentation arrived at the courts (Universe of Actions – UA). It was concluded that, for the Judiciary, the Fourth Property (Material Substance) is the most relevant, followed by the First Property (Interdependence Relation), which is used as an indication or argumentative reinforcement of the non-enforceability of the tax authorities, and that the Third Property (Formal Substance) is irrelevant. Lastly, we attest to the impossibility of conclusions about how the Fourth Property (Business or Extratributary Purpose), in view of the few cases thus far analyzed by the Judiciary. Based on these conclusions, it was advised that taxpayers, as basic assumptions, comply with all formalities and record all transactions in the accounts and, when maintaining business relationships with companies of the same economic group, comply with free market rules and equity autonomy. In addition, there is the most important consideration: that the acts and legal business performed fully reflect the factual reality. In conclusion, it was suggested that Taxpayers seek to emphasize the business purposes of their business reorganizations.

Ficha do documento

Tipo

Dissertação

Ano

2022

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/31753

Palavras-chave

Fragmentação de atividadesPlanejamento TributárioSimulaçãoPropósito Negocial ou ExtratributárioPoder JudiciárioActivity fragmentationTax PlanningSimulationBusiness or Extratributary PurposeJudiciaryDireitoDireito tributárioContribuintes (Direito tributário)Direito - Metodologia