Reflexos Tributários Do Arrendamento Do Estabelecimento Empresarial (Tax Consequences Related to the Lease of Business Establishment)

13 Pages Posted: 22 Aug 2017

See all articles by Olival Mariano Pontes Junior

Olival Mariano Pontes Junior

Getulio Vargas Foundation (FGV) - São Paulo Law School of Fundação Getulio Vargas FGV DIREITO SP, Students

Date Written: August 21, 2017

Abstract

Portuguese Abstract: O objetivo do presente artigo é analisar as consequências tributárias relacionadas ao arrendamento do estabelecimento empresarial como instrumento de viabilização da continuidade dos negócios, inclusive, mas não se limitando, às hipóteses em que o arrendante possui passivo fiscal. Primeiro, buscamos a base legal para entabular o contrato que dê sustentação à operação de arrendamento do estabelecimento, assim como posição doutrinária. Segundo, buscamos identificar decisões judiciais que sustentem referida relação negocial de forma a garantir segurança jurídica ao arrendatário, o qual não será responsável por tributos eventualmente devidos pelo arrendante.

English Abstract: This article aims to analyze tax consequences related to the lease of business establishment as a tool which enable its continuity, including, but not limited to, hypotheses in which the lessor has a tax liability. First, we look for the legal basis to enter into such type of contract in order to support lease operation of the establishment, as well as doctrinal position. Second, we identify judicial decisions that support such business contract that guarantee legal certainty to the lessee, who will not be responsible for any taxes due by the lessor.

Note: Downloadable document is available in Portuguese.

Keywords: Responsabilidade tributária, arrendamento, estabelecimento empresarial, tax responsibility, lease, business establishment

Suggested Citation

Mariano Pontes Junior, Olival, Reflexos Tributários Do Arrendamento Do Estabelecimento Empresarial (Tax Consequences Related to the Lease of Business Establishment) (August 21, 2017). FGV Direito SP Research Paper Series n. TL004. Available at SSRN: https://ssrn.com/abstract=3023704 or http://dx.doi.org/10.2139/ssrn.3023704

Olival Mariano Pontes Junior (Contact Author)

Getulio Vargas Foundation (FGV) - São Paulo Law School of Fundação Getulio Vargas FGV DIREITO SP, Students ( email )

(11) 3799-2222
United States

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