Limites do planejamento tributário: requisitos para um planejamento seguro

Abstract

This study aims to develop an analysis of the limits of tax planning in the Brazilian legal system, aiming to establish concrete requirements that, if observed, can provide security to the planning carried out, preventing its deconstitution by the tax authorities. Seeking to achieve the proposed result, this study is guided by the deductive research method, using the techniques of bibliographic and jurisprudential research on the subject. In the end, it is concluded by the proposition of four requirements to guarantee a safe tax planning: moment before the triggering event; restrictive interpretation of the law; precise use of gaps and adoption of the business purpose, duly supporting the reason that each one of them is essential for the formulation of a reliable planning, which cannot be disregarded by the tax authorities.