Economia tributária na estruturação de holdings: um estudo sobre as (des)vantagens e limites jurídicos à luz da jurisprudência

Abstract

This monograph analyzes the use of holding companies as an instrument for tax planning, focusing on the legal advantages, limitations, and risks associated with this practice within the Brazilian legal system. The main objective is to investigate to what extent the establishment of holding companies can be legitimately used for patrimonial and succession planning purposes without characterizing simulation or tax evasion. The research adopts a qualitative approach based on bibliographic, normative, and case law review. Relevant decisions from the Administrative Council of Tax Appeals (CARF), the Judiciary, and municipal administrative bodies are examined to identify the criteria used to validate or disregard such structures. The study concludes that tax optimization through holding companies is possible and legally permissible when supported by legitimate business purposes and proper documentation. Legal certainty, in this context, depends on the transparency, consistency, and economic rationale underlying the corporate structure adopted.