Responsabilidade tributária por sucessãouma visão teórica e prática na aquisição de estabelecimento e/ou fundo de comércio

Resumo

This ‘thesis’ objective is to evaluate if the Superior Court of Justice (STJ) has been applying correctly the article 133 of the National Tax Code (CTN) and if their decisions are able to provide legal certainty to taxpayers that are interested in performing transactions involving an establishment or the goodwill. For this purpose, a detailed study of the Court’s jurisprudence was executed by performing a critical analysis of this legal provision in eighty two decisions. As several unanswered doubts exist, the decision of analyzing STJ’s jurisprudence intended to determine the existence of trends or criteria utilized by the Court to correctly define the limits and situations that effectively transfer the tax liability to the acquirer of the establishment or the goodwill. Additionally, an option of corporate structure is presented to enable the most effective way from and operational and tax standpoint to perform transactions involving establishments, based on a drop down structure.

Ficha do documento

Tipo

Dissertação

Ano

2015

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/14061

Palavras-chave

Tax successionDrop downTax liabilityResponsabilidade tributáriaSucessão tributáriaFundo de comércioArtigo 133 do CTNDireitoBrasil. Superior Tribunal de JustiçaDireito tributário - BrasilResponsabilidade (Direito)