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The theory of the business purpose arises in this context and has been applied in Brazil by the Courts. Defining if a legal business has a business purpose is linked to the existence of a cause in the theory of contracts, otherwise it will be considered tax evasion when tax avoidance is sought. The use of the business purpose to define whether tax avoidance is legitimate is insufficient in cases involving natural persons with or without the use of legal entities because of the incompatibility of the criteria adopted.

A INSUFICIÊNCIA DA TEORIA DO PROPÓSITO NEGOCIAL NOS PLANEJAMENTOS TRIBUTÁRIOS REALIZADOS POR PESSOAS NATURAIS