No. 34 (2015)

• Carta do Editor

  5

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Autor Convidado

• Remission on Tax Fine and Consequential Remission of Interest on It

  Hugo de Brito Machado

  11-18

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Doutrina Nacional (Double Peer Reviewed)

• Conflicts of Qualification on the Application of International Tax Treaties and the Case of the Secret Partnership

  Bruno Cesar Fettermann Nogueira dos Santos

  19-40

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• Material Prior Taxation in CF/1988 from Rules to Legal Principle

  Cassiano Menke

  41-69

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• In Dubio pro Taxpayer on Tax Powers Fundamental Rights justify the Thesis?

  Filipe Silvestre Lacerda Bastos

  70-90

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• Limitation of Administrative Tax Penalties by the European Convention of Human Rights and the eu Charter of Fundamental Rights

  Giuseppe Marino

  91-119

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• The Pierre Bourdieu´s Theory of Scientific Field and the Brazilian Tax Law Science

  James Marins

  120-156

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• A First Look to the Co-operative Tax Compliance Model Study of the Work of the OECD and Major International Experiences

  José Manuel Calderón Carrero, Alberto Quintas Seara

  157-216

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• Exchange of Information between State a New Standard of Transparency?

  Jucileia Lima

  217-235

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• Controversial Issues of the Contributions to the Committees of Professional Inspection in the Light of the Federal Law n. 12.514/2011

  Laura Loro Lopes

  236-255

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• The Justifications for a Progressive ITR

  Lucas Issa Halah

  256-274

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• Optimal Taxation Theory Past, Present and Future

  Marcos de Aguiar Villas-Bôas

  275-302

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• Contribution to the Study of Extrafiscality the Importance of the Purpose in the Identification of Extrafiscal Tax Rules

  Martha Toribio Leão

  303-325

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• The Thief is Taxpayer? The (Im)possibility of Theft as a Means of Acquisition of Economic or Legal Availability of Income or Revenue

  Oswaldo Gonçalves de Castro Neto

  326-351

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• Reflections on the Interpretation of the Tax Exemptions and on the Application of the Article 111 of the National Tax Code

  Tiago Rios Coster

  352-379

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