Holding familiar: efetividade da proteção e limites entre planejamento tributário e fraude fiscal

Abstract

The study aims to explore the effectiveness of the patrimonial protection created with a parent holding company, as well as analyze the tax economy produced with the familiar company, compared with the taxation of the individual. Moreover, the study seeks to find out the limits of the tax evasion. Therefore, the exploratory and descriptive methods are used, accomplished by bibliographical and jurisprudence research. The initial part of this work consists in a short study about succession law and justifications for the forced heirship. Follows up with a dissertation about the possible corporate types applicable to the parent holding company, as well it concept, species and legal nature, all this to get to the last part of the study, witch consists in an explanation about the advantages and disadvantages of the holding company in inheritance, patrimonial and tax aspects, even as exploring the limits between the tax planning and the tax fraud, applied to the familiar holding company context.