O PLANEJAMENTO TRIBUTÁRIO À LUZ DO PRINCÍPIO DA ENTIDADE: UMA ANÁLISE ATRAVÉS DO ACÓRDÃO 1301-002.921 DO CONSELHO ADMINISTRATIVO DE RECURSOS FISCAIS.

The purpose of this article is to analyze tax planning, in the light of the tax and accounting separation of companies that have the same partners or address, but who are segregated by accounting, and have differentiated activities, respecting the principle of the entity. This principle, although affecting directly to the accounting spectrum, is increasingly being used by tax law, as a way of clarifying, business planning, those companies that need a more specific operationalization of their activities, to the detriment of the degree of specialty they carry out. This position, extremely healthy from a business, accounting, tax and tax point of view, has been constantly assessed by the tax authorities, which has invariably been causing inconvenience to the entrepreneur, who are forced to resort to fiscal resources boards to demonstrate legality of its operations. [ABSTRACT FROM AUTHOR]