No. 46 (2020)

• Editor's Note

  1

  • PDF (Português (Brasil))

Doutrina Nacional (Double Peer Reviewed)

• CONTROVERSIAL ASPECTS OF THE DIFFERENCE BETWEEN ICMS DOMESTIC AND INTERSTATE RATES: THE SUPPLEMENTARY LAW REQUIREMENT ISSUE

  Alexandre Teixeira Jorge

  25-44

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• THE CONCEPT OF MUTUAL BENEFIT WITHIN THE SCOPE OF COST SHARING AGREEMENT IN BRAZIL

  Ana Carolina Salvador Groninger

  45-57

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• IS A DIFFERENTIATED REGIME FOR THE TAXATION OF CAPITAL GAINS ALLOWED UNDER THE CONSTITUTIONAL PRINCIPLES OF UNIVERSALITY AND PROGRESSIVITY?

  André Borges Coelho de Miranda Freire

  58-80

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• TIMESHARE SYSTEM: TAX RESPONSIBILITY AND SOLIDARITY IN URBAN PROPERTY TAX AND RURAL PROPERTY TAX

  André Luiz Ferreira Cunha

  81-98

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• LEGAL CERTAINTY AND CHANGE IN JURISPRUDENCE: THE SUPREME COURT’S VIEW ON THE PROGRESSIVITY OF PROPERTY TAXES

  André Silva Gomes

  99-122

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• PROPERTY RIGHT AND THE APPLICABILITY PROBLEM OF THE NON-CONFISCATION PRINCIPLE: THE CASE OF CONFISCATORY TAX FINES

  Caio Neno Silva Cavalcante

  123-144

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• THE CONCEPTUAL ASYMMETRY BETWEEN ADMINISTRATIVE AND CRIMINAL SANCTIONS IN THE FEDERAL TAXATION

  Carlos Augusto Daniel Neto

  145-170

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• THE APPLICATION OF THE ABUSE OF RIGHTS AS A LIMIT FOR TAX PLANNING

  Débora Dolfini Agliardi

  171-198

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• CONSTITUTIONAL TAX EXEMPTION ON REAL ESTATE TRANSMISSIONS DESTINED TO CAPITAL PAY-IN

  Guilherme Broto Follador, Maurício Dalri Timm do Valle

  199-235

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• BRAZILIAN PROGRAMS OF TAX COMPLIANCE FROM THE PERSPECTIVE OF EQUALITY AS A FUNDAMENTAL RIGHT

  Jorge Eduardo de Souza Martinho

  236-262

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• CONSTITUTIONAL AMENDMENT NO. 103, 2019, AND THE LIMITS OF REGULATORY POWER

  Leonardo Aguirra de Andrade

  263-282

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• REVISITING THE BRAZILIAN CORPORATE INCOME TAX: ORIGINS, JUSTIFICATIONS, AND INTEGRATION METHODS

  Leonardo Thomaz Pignatari

  283-307

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• PROOF OF FRAUD IN THE APPLICATION OF THE QUALIFIED CRAFT FINE

  Lucas Silva Marques da Fonseca

  308-323

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• THE DIFFERENCE FOUND IN THE COLLECTION OF THE BRAZILIAN CONSUMPTION TAX (ICMS) ON THE MECHANISM OF REVERSE CHARGE?

  Maria Júlia Campelo Rodrigues

  324-348

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• ABOUT THE LEGALITY OF THE MAXIMUM ESTABLISHED BY ORDINANCE PGFN 448/2019 AND RFB NORMATIVE INSTRUCTION NO. 1891/2019 TO OBTAIN THE SIMPLIFIED INSTALLMENT PAYMENT REGULATED BY LAW 10.522/2002

  Mateus Benato Pontalti

  349-367

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• TAXATION OF UNDUE TAXES ARISING FROM FINAL AND UNAPPEALABLE COURT DECISION BY IRPJ AND CSLL

  Renato Adolfo Tonelli Júnior

  368-400

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• OFFSET PROCEDURE IN BRAZILIAN TAX LAW, PROPORTIONALITY AND LEGAL CERTAINTY

  Roberto Codorniz Leite Pereira

  401-437

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• TAXABLE REVENUE AND DEBT RELIEF IN JUDICIAL REORGANIZATION

  Thiago de Mattos Marques

  438-460

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• THE MATRIX-RULE TO MODULATE THE TEMPORAL EFFECTS OF UNCONSTITUTIONALITY DECISIONS IN THE AREA OF TAX LAW

  Vinicius Dourado Loula Salum

  461-484

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

Doutrina Nacional (Not Peer Reviewed)

• RECIPROCAL IMMUNITY IN STATE COMPANIES

  Fernando Aurelio Zilveti

  485-511

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• VIRTUAL PLENARY IN TAX MATTERS – DELIBERATIVE DEFICIT AND CONSTITUTIONAL VIOLATIONS

  Pedro Adamy

  512-533

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• THE FEDERAL SUPREME COURT (STF) TRIAL OF EXTRAORDINARY APPEAL NO. 1.072.485/PR AND THE NECESSITY TO MODULATE ITS EFFECTS

  Valter de Souza Lobato, Tiago Conde Teixeira

  534-566

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• Nota da Presidência

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))