Title: Tax Planning and Non-simulated Freedom Language: Portuguese Author: Sergio André Rocha Publisher: Casa do Direito Publication date: 2021 Edition: 1 Number of pages: 170
About the book:
Tax planning and non-simulated freedom (doctrine and situation after ADI 2.446) presents an analysis of the theory of some of the main Brazilian authors who dealt with the theme of the limits of tax planning from a libertarian perspective (of priority protection of freedom). This book meets three main objectives: to describe the theoretical construction of the authors selected for this research, to compare their approaches to show their approximations and differences, and to analyze the relationship of the line of thought of these authors with that accepted by the Federal Supreme Court in the Direct Action of Unconstitutionality No. 2,446 and the Declaratory Action of Constitutionality No. 66. At the end, it is intended to present paths for the next stages of the discussion on the theme. This book is available for download here.
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