Post by xyz3000 on Feb 12, 2024 9:51:20 GMT 1
In 2003, a group called the “group to combat large debtors of the National Treasury” was set up at the Attorney General's Office of the National Treasury with the aim of hunting down cases of tax evasion behind companies' spin-offs, acquisitions and mergers. The instrument used to achieve the objective was the crossing of data maintained by the Federal Revenue Secretariat on such operations and records of active debt. The first consideration that must be made concerns the labeling made by the PGFN to companies that carried out such operations. The PGFN mentions that taxpayers took advantage of the lack of communication between the active debt database and the information maintained by the SRF to carry out their activities, without taking responsibility for the debts.
In view of this, the PGFN's position is to consider all corporate restructuring operations as fraudulent, labeling taxpayers as Federal Revenue fraudsters. Company transformation operations are duly provided for in the Civil Code, as well as in tax legislation. There is no need to talk about tax evasion. The position of the best doctrine, as well as that of the Brazilian courts, agrees Estonia Email List that there are several mechanisms for carrying out tax evasion: fraud against the law, abuse of form, economic intention, among others. However, they all have the same characteristic: in all of them the holder of a right seeks to exercise it in disagreement with the objectives that underlie the elaboration of the norm, whose support he seeks.
The PGFN cannot assert that the spin-off, acquisition and merger operations of companies are fraudulent simply because these taxpayers do not inform this body of the transformation that has occurred. This responsibility does not lie with the taxpayer, but with the competent bodies. Now, if the PGFN and the SRF are not prepared to regularize the companies' situation, immediately after their restructuring, it is not plausible to say that taxpayers “take advantage of the lack of communication between the active debt database and the information maintained by the IRS". It must be verified, from what was exposed by the PGFN, that no taxpayer avoided the responsibility assumed for the corporate transformation. All the companies mentioned, when called upon, satisfied their obligation to deposit the amount due in court.
In view of this, the PGFN's position is to consider all corporate restructuring operations as fraudulent, labeling taxpayers as Federal Revenue fraudsters. Company transformation operations are duly provided for in the Civil Code, as well as in tax legislation. There is no need to talk about tax evasion. The position of the best doctrine, as well as that of the Brazilian courts, agrees Estonia Email List that there are several mechanisms for carrying out tax evasion: fraud against the law, abuse of form, economic intention, among others. However, they all have the same characteristic: in all of them the holder of a right seeks to exercise it in disagreement with the objectives that underlie the elaboration of the norm, whose support he seeks.
The PGFN cannot assert that the spin-off, acquisition and merger operations of companies are fraudulent simply because these taxpayers do not inform this body of the transformation that has occurred. This responsibility does not lie with the taxpayer, but with the competent bodies. Now, if the PGFN and the SRF are not prepared to regularize the companies' situation, immediately after their restructuring, it is not plausible to say that taxpayers “take advantage of the lack of communication between the active debt database and the information maintained by the IRS". It must be verified, from what was exposed by the PGFN, that no taxpayer avoided the responsibility assumed for the corporate transformation. All the companies mentioned, when called upon, satisfied their obligation to deposit the amount due in court.
