Ato anormal de gestão e tributação: identificação, controle

Abstract

The present study focuses on the legal figure of the management abnormal act , its reception by the Brazilian legal system, especially in the context of the Corporate Income Tax . The term "management abnormal act" was created by the French courts to declare certain acts committed by taxpayers without abuse of rights, fraud or simulation, but with repercussions on income tax, either because of having incurred an expense or loss higher than which would be acceptable in normal terms, either for failing to obtain a gain that could have been earned if the act was done in conditions of "normality." The application of the theory of "management abnormal act" by the tax authorities is precisely limited by the minimum sphere of liberty that every taxpayer is assured in the management of its business. Such liberty is a mere split of several constitutional principles such as liberty in its broad sense, legality and in particular the principle of free exercise of economic activity, among others. Thus, the freedom of management finds its counterpoint in the conceptual figure of the "management abnormal act", which reasons are also applied to other principles and constitutional rules, such as equality and legality