The Unconstitutional and Illegal Issues of the Taxation Over Close-end Funds Imposed by the Provisional Measure number 806/2017

Authors

  • Juliana Ferretti Lomba Faculdade de Direito de Ribeirão Preto da Universidade de São Paulo (FDRP/USP)
  • Carlos Henrique Crosara Delgado Universidade de São Paulo

Keywords:

Provisional Measure 806/17, close-end funds, income tax, constitutional and legal evaluation

Abstract

The purpose of this paper is to analyze recent released Provisional Measure number 806/17 and its compliance with constitutional and legal standards concerning Brazilian Tax Legal System, which affects the taxation over close-end funds. It is also intended to verify the possible legal implications of the Congress’ procedure for the conversion of this Executive Act into an Act.

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Published

2021-12-28

How to Cite

Ferretti Lomba, J., & Crosara Delgado, C. H. (2021). The Unconstitutional and Illegal Issues of the Taxation Over Close-end Funds Imposed by the Provisional Measure number 806/2017. Revista Direito Tributário Atual, (39), 75–93. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/448

Issue

No. 39 (2018)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Juliana Ferretti Lomba, Carlos Henrique Crosara Delgado

Creative Commons License

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

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