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The constitutional limits to the tributary planning Os limites constitucionais ao planejamento tributário

Keywords: Tax planning , constitutional limits , principles.

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Abstract:

Tax planning is a self-organization’s right of tax payers, due to that, they can organize its activities in the limits of legality, in order to reduce, to postpone or even to prevent rate of tributes. However, this right to self-organization is not, and cannot be, absolute. It has to find its limits in the respect to constitutional principles like: the fact’s precision with the hypothesis of the law, and strict legality. O planejamento tributário é o direito de auto-organiza o do contribuinte, para que, agindo nos limites da licitude, possa planejar suas atividades, de forma a reduzir, retardar, ou mesmo evitar o pagamento de tributos. Todavia, este direito de auto-organizar-se n o é, e nem pode ser absoluto, devendo encontrar os seus limites no respeito aos princípios da Tipicidade e da Estrita Legalidade.

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