Interfaces entre tributação e concorrência: revisitando o caso American Virginia

Abstract

It deals with the relationship between taxation and competition of an important economic phenomenon, with practical implications in the day-to-day of business relationships. As it is a relevant instrument of State intervention in the economic sphere, taxation directly influences the operation and competitive dynamics among market agents, since it represents a significant portion of their costs and directly interferes with commercial decisions, impacting the productive efficiency, increasing or reducing barriers to the entry of new economic agents and repelling or attracting investments, for example. Based on this scenario, and taking into account the constitutional principles of isonomy and free competition, taxation should not be used as an instrument that may compromise fair competition between economic agents, incumbent upon the Administrative Council for Economic Defense (CADE) investigate the competitive effects arising from illegal tax practices – investigation of anti-competitive conduct. As will be exposed in this study, the topic is complex, requiring careful and in-depth reflection. A survey of the main doctrinal and jurisprudential discussions on the subject was carried out, also launching a propositional perspective, suggesting ways. It is not the objective of this work to exhaust all aspects that permeate the subject, much less to dictate the way in which the Brazilian System for the Defense of Competition (SBDC) operates. It is, in fact, a dynamic work, in continuous construction, which exposes a practical-objective panorama, seeking to shed light on a multifaceted theme of social and economic interest