Judicial Implications Arising from the Constitutional Adoption of an Indirect Tax Model on Consumed Income

Authors

  • André Borges Coelho de Miranda Freire FDUSP

DOI:

https://doi.org/10.46801/2595-6280.59.1.2025.2691

Keywords:

consumption taxation, models, indirect consumption taxation, legal consequences

Abstract

This article examines the consumption taxation model selected by the constituent assembly, inferring from both implicit and explicit elements within the relevant legal texts that an indirect consumption taxation model was chosen. It then explores the consequences for the delimitation of tax powers related to consumption and other levies, addressing related controversies.

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Published

2025-05-15

How to Cite

Borges Coelho de Miranda Freire, A. (2025). Judicial Implications Arising from the Constitutional Adoption of an Indirect Tax Model on Consumed Income. Revista Direito Tributário Atual, (59), 39–55. https://doi.org/10.46801/2595-6280.59.1.2025.2691

Issue

No. 59 (2025)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2025 André Borges Coelho de Miranda Freire

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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