No. 40 (2018)

• Carta do Editor

  5

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Doutrina Nacional (Double Peer Reviewed)

• Delivery in Accord as a Form of Extinction of the Tax Credit an Analysis of the Federal Constitution of 1988, National Tax Code and PGFN Ordinance No. 32 of 2018

  Ana Flávia Carneiro da Cunha e Silva

  13-31

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• Contributi Sociali PIS/COFINS sui Redditi Finanziari Ilegittimità Costituzionale dell’art. 27, comma 2, della Legge 10.865/2004 dalla Prospettiva del Regime di Competenze Costituzionale e del Principio della Riserva di Legge

  Arthur Pattussi Bedin, Rafael Zanardo Tagliari

  32-53

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• The Concept of Investment for the Purposes of Art. 443 of the Income Tax Code

  Bruno Meyerhof Salama

  54-67

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• The IN SRF n. 1.769/2017 and the exemption of the IPI in the acquisition of vehicles for the disabled

  Carlos Augusto Daniel Neto

  68-88

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• Still Talking about if the Costs of Transmission and Distribution Systems of Electrical Energy (TUST and TUSD, respectively) are Subject to Brazilian VAT (ICMS). A New Approach?

  Cassius Vinicius Lobo, Dayana de Carvalho Uhdre

  89-101

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• Legitimate Expectation and Tax Law

  Clara Gomes Moreira

  102-129

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• Non-compliance with Tax Obligations and Instrumental Duty the Case of Subaccounts Control Duty on n. 12973/2014 and the Incidence of IRPJ

  Cristiane Pires

  130-146

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• The Unconstitutional Taxation of Public Service Concession Arrangements in the Initial Adoption of Law 12,973/2014

  Diego Aubin Miguita

  147-165

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• The Correct Application of the Quality Vote of the Administrative Council of Tax Appeals (CARF) under the Optical of Art. 112 of the CTN

  Douglas Stelet Ayres Domingues

  166-189

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• The Proposal of Amendment to the Constitution (PEC) n. 112/2015 a Proposition of Major Overhaul on the Current Brazilian Model of Tax Litigation

  Fernanda de Oliveira Silveira

  190-210

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• Tax Reform what the International Covenant on Economic, Social and Cultural Rights has to tell us?

  Frederico Menezes Breyner

  211-224

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• The Incentive to Exports and Reintegra Possibility of Calculating the Benefit over Sales to ZFM and ALC and Revenues with Positive Exchange Variation Exports Resulting

  Gabriella Falabrette Müller Halmenschlager

  225-235

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• The Guarantee of Transparency, Constitution of Tax Credit and Evolution of Constitutional Interpretation

  Gustavo Vettorato

  236-249

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• CPC 47 (IFRS 15) Tax Aspects in the New Revenues Accounting Standard

  Heron Charneski

  250-270

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• Income Tax on the Distribution of Goods and Services by Prize Draw or Competition

  João Batista Brandão Neto, Carlos Augusto Daniel Neto, Doutor

  271-288

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• The Taxation of Revenue Earned after Extinction Patrimony of Affectionation in the Special Tax Regime

  Maciel Braz

  289-301

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• Economic Group Accounting following IFRS and Brazilian Worldwide Taxation

  Paulo Arthur Cavalcante Koury

  302-324

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• Examining the Carlão Case Image Right Exploitation by Legal Entities and the Need of a Business Purpose

  Rafael Marchetti Marcondes

  325-348

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• Formalism and Taxation Contribution to Legal Rules and Formal Reasons in Tax Law

  Ramon Tomazela Santos

  349-374

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• Goods and Merchandise Materiality as a Requirement for the Taxation of Consumption

  Thiago de Mattos Marques

  375-395

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• The Corporate Groups and the Problem of the Legal Basis of Tax Liability

  Thomas Ribeiro Bergmann

  396-416

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• The Defeasibility of the Tax Rule

  Wagner Arnold Fensterseifer

  417-440

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Doutrina Nacional (Not Peer Reviewed)

• Remarks on Tax Litigation and Cooperative Compliance in Brazil

  Carlos Otávio Ferreira de Almeida

  441-452

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• Taxation of Dividend a Comparative Analysis of the Incidence of Corporate Income Tax in Brazil with the OECD Member Countries

  Gileno Barreto

  453-471

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• Consequentialism and Fiscal Risk Argumentation on the Judicial Modulation of Tax Effects in Time

  José Maria Arruda de Andrade

  472-488

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• Prohibition of Abuse as a Principle a GAAR for Brazil?

  Luís Eduardo Marola de Queiroz Pereira, Michell Przepiorka, Pedro Leonardo Stein Messetti

  489-514

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• The (Lack of) General Anti-avoidance Rule in Brazilian Tax Law between the Fundamental Duty to pay Taxes and the Right to save them

  Martha Leão

  515-536

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• Cryptocurrencies how should Taxation be Addressed according to Brazilian Legislation

  Tathiane Piscitelli

  537-554

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