No. 42 (2019)

• Editor Note

  7

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Doutrina Nacional (Double Peer Reviewed)

• The Common Interest and Tax Liability of Economic Groups according to the Jurisprudence and the Norit Report COSIT n. 04/2018 of the Federal Revenue of Brazil

  Ana Flávia Carneiro da Cunha e Silva

  25-46

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• The Right to deduct VAT in Europe Notes on the Principle of Tax Neutrality

  André Mendes Moreira

  47-66

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• The Impossibility of the Reciprocal Tax Immunity in Favor of Correios Celular under the Principle of Free Competition

  André Santos Ferraz

  67-89

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• Legal Nature and Unconstitutionality of the Institution of Charges Established in Art. 57 of Law 9.615/1998 (“Pelé Law”) an Analysis from the Destination of Collection

  Andrei Cassiano

  90-112

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• Non-taxation by PIS and COFINS of Debt Forgiveness Granted to Legal Entity

  Bruna Barbosa Luppi

  113-142

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• Controversial Aspects of the Capital Reimbursement by Means of a Transference of Assets at Book Value to the Shareholders (Art. 22 of the Law n. 9.249/1995)

  Bruno Akio Oyamada

  143-163

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• Tax and Accounting Aspects of Leasing in Brazil after the Issuance of IFRS 16 and CPC 06 (R2)

  Bruno Palhares Bontempo

  164-184

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• Anti-avoidance Rules and Legal Certainty Analysis of CARF’s Jurisprudence on Taxation in the Segregation of Business Activities

  Carlos Augusto Daniel Neto, Thais De Laurentiis

  185-209

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• Analogy in Brazilian Tax Law

  Daniela Gueiros Dias

  210-236

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• Taxation on Sin, Brazilian Regulatory Framework and Development a Brief Analysis of Bill no. 186/2014

  Frederico Silva Bastos, João Vitor Kanufre Xavier da Silveira

  237-260

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• Hardware as a Service and the Incidence of Services Tax (ISS) a Model to be Reviewed

  Lucas Issa Halah, Guilherme Adolfo dos Santos Mendes

  261-281

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• The Government Grants and the Income Tax Occurrence

  JULIO CEZAR FREDDO

  282-307

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• Applying a Fine on Seizure of Goods in the Hiding of a Real Acquirer or a 10% – Fine (Ten Percent) from the Article 33 – Law number 11.488/2007

  Amanda Caroline Goularte Vieira, Laércio Cruz Uliana Junior

  308-328

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• The Brazilian Supreme Court and the Incoherence Interpretative the Case of Breach of Bank Secrecy

  Martha Toribio Leão

  329-340

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• Pre-enforceability and Pre-executory Verbiage Analysis of the Legality and Constitutionality of Article 20-B of Law 10.522/2002

  Mateus Benato Pontalti

  341-357

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• Brief Considerations on the Digitization of the Economy and its Impacts on Taxation

  Nicholas Guedes Coppi, Thiago Santos da Silva

  358-371

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• The Criminalization of Non-payment of ICMS and the Fiction of Juridical Repercussion of Taxes

  Paulo Arthur Cavalcante Koury

  372-395

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• Internal Goodwill, Normative Intertextuality and Interpretative Limits in the Light of Legal Certainty

  Rômulo Cristiano Coutinho da Silva

  396-418

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• “Pet Positivism” the Instrumentalization of the Application of Art. 116 of the CTN as an Antiavoidance Rule

  Túlio Venturini de Souza

  419-440

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• Reflections on the Extraordinary Appeal n. 574.706/PR

  Viviane Lemes da Rosa

  441-459

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Doutrina Nacional (Not Peer Reviewed)

• Law and Accounting New Perspectives for the Relationship between the Two Sciences since the Agreement Signed between IBDT and FIPECAFI

  Alexandre Evaristo Pinto, Ricardo Mariz de Oliveira

  463-475

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• Ability to pay and Fundamental Duty

  André Folloni

  476-499

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• The Effects of the Fair Value Evaluation of Assets and Liabilities in the Calculation of the Gift and Inheritance Tax (ITCMD) Due to São Paulo on Transmission of Companies’ Shares

  Elidie Palma Bifano, Paulo Coviello Filho

  500-518

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• Interpretação, Vigência e Eficácia das Normas Jurídicas – a Função dos Regulamentos o Caso do Art. 129 da Lei n. 11.196

  Ricardo Mariz de Oliveira

  519-543

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Artigo Premiado

• Conflicts of Tax Jurisdiction between Service Tax (“ISS”) and Tax on Financial Operations (“IOF”) in the Financial Market Financing Operations with Resources Supplied from the National Bank for Economic and Social Development (“BNDES”)

  Arthur Leite da Cruz Pitman, Rinaldo Leon Gomes Pereira Braga

  547-575

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