Reorganização societária como meio de planejamento tributário : cisão, fusão e incorporação

Abstract

The following paper has as its main objective to analyze the use of corporative reorganization as mean of tributary planning. Therefore it was resorted to the writings of renowned theoreticians, current legislation applicable to this reorganization aiming the secession, fusion and incorporation of enterprise societies. The National Tributary System has become a threat to the business world and to the population, Brazil has been considered, in the Global Village, one of the countries which charge the most tributes. The Tributary Planning is, thus, a tool of great importance in reducing the current fiscal load, which enables to diminish the costs, when insert into the highly competitive business market. In order to assist in these procedures and enrich academic research, this paper demonstrates some possibilities to obtain these savings, by fulfilling the corporative reorganizations, such as secession, fusion and incorporation. In this context it also approaches many elements of the National Tributary System, Tributary Law, Business Law, Corporative Law and Accountancy, in such way to provide a better understanding of the matter. However, for the fulfillment of the tributary planning, it must be observed some limits, nevertheless set by the licit boundaries and illicit fiscal, where to each situation the State can act in another way. The theoreticians and doctrinaires support the singularity by offering viable alternatives. Amongst the conclusions taken from this paper, it is worth to highlight how contemporary, important and considerably demanded is the study of tributary planning, once the world has been experimenting a rampant development, especially in the communication and technology areas. This enables a better supervision and tributary control by the taxpayer companies’ official organizations, and it makes harder and harder the fulfillment of illicit procedures to get a tributary economy, forcing, in a certain way, the search for legal alternatives to reduce costs and increase profits towards the lasting of the business society.