No. 45 (2020)

• Editor Note

  1

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Doutrina Nacional (Double Peer Reviewed)

• REDIRECTION OF THE FISCAL EXECUTION FOR THE MANAGING PARTNER IN THE OCCURRENCE OF THE IRREGULAR DISSOLUTION OF THE CORPORATE COMPANY

  Aline Batista dos Santos

  25-45

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• THE (UN)DEDUCTIBILITY OF QUANTITIES CONCERNING THE ECONOMIC DEFICITS’ DISCHARGE OF PRIVATE PENSION PLANS OF THE NATURAL PERSON’S INCOME TAX CALCULATING BASIS

  Álvaro Jáder Lima Dantas

  46-70

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• THE UNCONSTITUTIONALITY OF VEHICLE SEIZURE AS AN INDIRECT WAY OF CHARGING IPVA IN THE STATE OF GOIÁS

  Ana Carolina de Freitas Inácio, Rafael Machado de Souza

  71-89

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• THE SUFFICIENT TAX LEGALITY PRINCIPLE IN BRAZILIAN SUPREME COURT AND THE TAX DEFINITION OF INTANGIBLES

  Antônio Augusto Souza Dias Júnior

  90-112

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• THE REALIZATION PRINCIPLE AND THE FAIR VALUE ASSESSMENT IN CAPITAL REDUCTION FOR RETURN OF ASSETS TO THE PARTNERS OR SHAREHOLDERS

  Caio Cezar Soares Malpighi

  113-135

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• LEGAL PRAGMATISM AS AN ARGUMENTATIVE METHOD OF JUSTIFICATION OF THE DECISION MAKING BY THE APPLICATOR OF THE GENERAL ANTIELISIVE LAW

  Fábio Andrade Martins

  136-154

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• THE CONSEQUENCES OF LIMITING THE DEDUCTION OF EXPENSES WITH TECHNICAL SERVICES AND ROYALTIES INCURRED BY BRAZILIAN COMPANIES: DISCOURAGING THE INVESTMENT IN TECHNOLOGY

  Helena Trentini

  155-173

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• CHARITY AND PROGRESSIVITY: A PHILOSOPHICAL INQUIRY ABOUT TAXATION

  Henrique Napoleão Alves

  174-201

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• APPLYING IFRS NO. 15 TO SERVICE CONCESSION ARRANGEMENTS IN BRAZIL: “MARK-UP GAME” FOR TAX BENEFITS?

  Jorge Vieira

  202-222

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• COMPETENCE TO TAX CRYPTOCURRENCY MINING OPERATIONS

  Jules Michelet Pereira Queiroz e Silva

  223-244

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• ICMS’ TAX INCENTIVES AND ENVIROMENT SELECTIVITY

  Lázaro Reis Pinheiro Silva, Lucas Bevilacqua

  245-263

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• LIMITS OF TAX INVESTIGATION: IDENTIFICATION AND CONTROL

  Luciano Burti Maldonado

  264-288

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• TAX REFORM AND THE CONTRIBUTION OF THE THEORY OF OPTIMAL TAXATION

  Luiz Guedes da Luz Neto

  289-302

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• FROM REDWOOD TO BITCOIN: BRIEF NOTES ON THE IMPACTS OF ECONOMY DIGITALISATION ON TAXTATION

  Marivaldo Andrade dos Santos, Thiago Santos da Silva

  303-321

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• FROM FABLE TO REALITY: THE TAX PLANNING AND THE ROLE OF ABILITY TO PAY AND LEGALITY IN THIS DEBATE

  Martha Leão

  322-339

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• ABOUT THE CONSTITUTIONALITY OF ARTICLE 6, ITEM XIV, OF LAW 7713/1998: DIFFERENTIAL TREATMENT THAT DOES NOT OFFEND THE PRINCIPLE OF EQUALITY

  Mateus Benato Pontalti

  340-358

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• DONATIONS FOR NON-RESIDENTS AND THEIR TAXATION BY INCOME TAX

  Miguel Delgado Gutierrez

  359-381

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• GENERAL AND CONTROVERSIAL ASPECTS OF THE URBAN LAND AND PROPERTY TAX

  Rafael Coelho Pacheco Nogueira

  382-401

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• THE PURPOSE OF THE INTERESTS ON EQUITY CAPITAL AND THE INTERPRETATION OF THE LIMITS TO THEIR DEDUCTION

  Ricardo André Galendi Júnior

  402-436

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• TAX OFFSET AS DEFENSE ARGUMENT IN ENFORCEMENT EMBARGOES – OVERRULING OR THESIS DISTORTION?

  Roberta Vieira Gemente de Carvalho

  437-454

  • PDF (Português (Brasil))
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• LEGAL MECHANISMS OF CONTROL OF TAX BENEFITS

  Tarcísio Milhomem Tamanini

  455-472

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• 3D PRINT: BETWEEN IPI, ICMS AND ISS

  Victor Lyra Guimarães Luz

  473-498

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• THE IMPOSSIBILITY OF ISS TAX INCIDENCE ON ENVIRONMENTAL SANITATION CIVIL CONSTRUCTION SERVICES

  Vitor Di Guaraldi Monteiro Pinto

  499-521

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• ANALYSIS OF THE CONCEALMENT OF DOCUMENTS AND THE LACK OF MOTIVATION IN TAX ASSESSMENTS IN THE PERSPECTIVE OF THE DUE PROCESS OF LAW

  Vladimir da Rocha França, André Elali, Ênnio Ricardo Lima da Silva Marques

  522-531

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Doutrina Nacional (Not Peer Reviewed)

• COVID-19 PANDEMIC AND THE FLEXIBILIZATION OF SOME TAX STATUTES: THE IMPORTANCE OF EQUITY JUDGMENTS IN CASES OF PUBLIC CALAMITY

  Arthur M. Ferreira Neto, Alexandre Ravanello

  532-564

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• INCOHERENCE BETWEEN GROUND USED IN DIFFERENT JUDICIAL DECISIONS AND THE INTEGRITY OF TAX CASE LAW

  Hugo de Brito Machado Segundo, Raquel Cavalcanti Ramos Machado

  565-592

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• AN ANALYSIS OF THE QUALITY OF TAX EXPENDITURES: THE CASE OF “SIMPLES NACIONAL”

  Leonel Cesarino Pessôa, Alexandre Evaristo Pinto, Daniel Zugman

  593-624

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• NORMATIVE LIMITATIONS TO TAX RESPONSABILITY OF MARKETPLACE OPERATORS

  Paulo Ayres Barreto

  625-650

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• MODULATION OF EFFECTS AND FISCAL WAR: ANALYSIS OF THE FEDERAL SUPREME COURT’S CASE LAW

  Roberto Quiroga Mosquera, Amanda de Oliveira Valdo

  651-694

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Doutrina Internacional (Not Peer Reviewed)

• L’EVOLUZIONE DEL TAX WHISTLEBLOWING: DAL CONTRASTO ALL’EVASIONE FISCALE INTERNAZIONALE ALLA PREVENZIONE DELLA PIANIFICAZIONE FISCALE AGGRESSIVA

  Prof. Giuseppe Marino

  695-731

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Teses de Láurea

• CASTING VOTE IN THE CARF: CONSIDERATIONS ON ITS UNCONSTITUTIONALITY AND ILLEGALITY

  Maria Eugênia Mariz de Oliveira

  732-760

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• INTEREST ON EQUITY: NATURE OF THE INCOME IN LIGHT OF DOUBLE TAX TREATIES

  Vitor Manuel Franciulli de Lima Castro

  761-789

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