No. 43 (2019)

• Editor Note

  7

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Doutrina Nacional (Double Peer Reviewed)

• The Essentiality of ICMS over Electricity and the Incident of Declaration of Unconstitutionality no. 174723-7/2001 of Paraná State

  Ailton José Andrade Junior

  25-51

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• Tax on Services’ Professional Companies Regime and its Application to Limited Liability “Sociedade Simples”

  Alexandre Evaristo Pinto

  52-75

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• Impacts of Extraordinary Appeal n. 593.849/MG The (In)admissibility of the Complementary State Value Added Tax on the Substitution Regime

  Arthur Leite da Cruz Pitman

  76-97

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• Concept of Input for PIS/COFINS Crediting Purposes Guidelines for Application of the STJ Precedent

  Belisa Ferreira Liotti, Thiago de Mattos Marques

  98-122

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• Programa “Nos Conformes” an Evaluation from the Perspective of the “Service Paradigm”

  Fabio Pereira da Silva

  123-150

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• Necessity to Follow the Incident of Disregard of Corporate Entity to Move a Tax Execution to the Business Partners

  Guilherme Oliva

  151-170

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• ICMS and Ship-to-ship Operations in Exclusive Economic Zone

  Henrique Napoleão Alves, Eduardo Junqueira Coelho

  171-196

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• Res Judicata vs. Equality in Tax Law the Conflict from the Perspective of the Free Competition

  João Alho Neto

  197-221

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• The Earn Out in the Purchase of Shares and its Tax Effects on the Investment Cost

  José Arnaldo Godoy Costa de Paula

  222-251

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• Offset of Tax Losses on the Extinction of the Legal Entity

  Lucas Celio Ruschel

  252-268

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• Concerning Legal Standing to claim Refund of Overpaid Taxes of Taxes Submitted to the Tributary Substitution

  Mateus Benato Pontalti

  269-287

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• The New Union Tax Credit Collection Model a Critical Analysis on Advantages and Retrocesses of New Institutes Created by PGFN Ordinance No. 33/2018

  mellissa freitas ribeiro

  288-307

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• Analysis of the Material Constitutionality of the Inclusion of the Value of AFRMM in the Tax Basis of ICMS-Importation

  Marianne Dolher Souza Baker Rodrigues, Paulo Roberto Coimbra Silva

  308-331

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• Brazilian Federal Supreme Court and the Tax Fines Limitation The Judicial Arbitration of the Objective Limits of Non-confiscation

  Rafael Quevedo Rosas de ívila

  332-353

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• Tatbestandsmaßigkeit, Bestimmtheit und Erkennbarkeit Die Legalität zwischen Unbestimmten Begriffen und Allgemeinen Klauseln

  Raphael Assef Lavez

  354-382

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• Foundations of the Sanction in Tax Law

  IRACEMA TEIXEIRA VIEIRA, SIMONE CRUZ NOBRE, LISE TUPIASSU

  383-404

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• The Effects of Installments in the Course of Tax Execution Unretractable and Irrevocable Confession?

  Thaí­s Figueiredo Fedosseeff Guerrero

  405-424

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• The Active Tax and Non-Tax Debt in the Judicial Recovery Analysis of Conflict Decisions of the Superior Court of Justice

  Vinicius Santos Silva

  425-439

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• The Entrenchment Clause of the Federal Principle and the PEC n. 45/2019

  Ví­tor Thaler Teixeira Leite

  440-453

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Doutrina Nacional (Not Peer Reviewed)

• The Incidence of IRPJ and CSLL on Undue Taxes Arising from Judicial Decisions

  Carlos Augusto Daniel Neto

  457-482

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• The Repercussions of Artificial Intelligence in Tax Theory

  Fernando Aurelio Zilveti

  483-498

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• Neither in Heaven nor on Earth Rethinking the Application of the Business Purpose Test by Analysing the Recent Case Law at the Brazilian Federal Administrative Tax Appeals’ Court

  Paulo Rosenblatt, Gabriel Eugênio Barreto Moreira

  499-523

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• Indirect Taxation of the Digital Economy is Brazil Ready to adhere to OECD Guidelines?

  Tathiane Piscitelli

  524-543

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