Análise da constitucionalidade da norma geral antielisão

Abstract

This job aims noted that the insertion of the sole paragraph of art. CTN 116, which allows the administrative authority to disregard acts and legal transactions entered into by the taxpayer and yet, tax them the way you find most convenient, with the so-called "general rule withholding", introduced in the national legal system through Law supplement no. 104 of January 10, 2001, is securely unconstitutional. To measure this outcome, it is imperative to highlight the concepts of tax avoidance and evasion, as well as their distinctions, both through the chronology, bringing the moment of its occurrence, as to their content being juristic act or lawful or unlawful . Moreover, it is clear that the standard tax withholding hurts constitutional principles, such as legality, typicality closed and legal security that are addressed by the Constitution as fundamental rights of the citizen, therefore, can not be changed by ordinary legislator, much less by Supplementary Law.