No. 51 (2022)

• Carta do Editor

  7

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Doutrina Nacional (Double Peer Reviewed)

• ICMS Tax Credit on the Acquisition of “Fixed Assets” on Concession Agreements and Technical Interpretation ICPC No. 01 (R1)

  Arthur Leite da Cruz Pitman

  25-57

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• The State Fund for Transport and Housing (FETHAB) of the State of Mato Grosso

  Artur Mitsuo Miura, Alexandre Tomaschitz, Maurício Dalri Timm do Valle

  58-77

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• Substantial Revision of Tax Assessment and the Duty of Taxable Profit Arbitration

  Bruno Capelli Fulginiti

  78-103

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• Binding Precedents in Tax Matters how to identify the Ratio Decidendi of a Case

  Caio Cezar Soares Malpighi

  104-129

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• IPTU and Fiscal Progressivity of the Rates in the Increment of Municipal Tax Revenue Main Problems and Case Study in the County of Caruaru/PE

  Camila Oliveira Figueiroa Cunha

  130-151

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• Madness as a Method – A Hamletian Perspective on Joint Liability in Fraudulent Interposition of Third Parties

  Carlos Augusto Daniel Neto

  152-173

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• Notes on Forfeiture of Goods in the Brazilian Customs Law

  Diogo Bianchi Fazolo, Rosaldo Trevisan, Mauricio Dalri Timm do Valle

  174-196

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• The Fundamental Duty to pay (lawfully) Taxes Significance, Range and Analysis of Carf’s Precedents

  Fredy José Gomes de Albuquerque

  197-224

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• Should a “Sugar Tax” be Served on the Brazilian Tax Menu?

  Leonardo Thomaz Pignatari

  225-250

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• The Technical Exemption of Income Tax on Real Estate Investment Trusts (REITs) and the Capital Gains from the Alienation of Another REITs Units of Ownership

  Luís Eduardo Schoueri, Guilherme Galdino

  251-297

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• The (non) Contribution of Fiscal Law to Social Justice A Brief Analysis about the Impact of Public Policies and Reforms for the Perpetuation of Structural Racism

  Matheus Di Felippo Fabricio

  298-313

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• Against the Maxims of Presumption of Legitimacy of the Tax Obligation and of Free Evaluation of the Evidence

  Paulo Arthur Cavalcante Koury

  314-339

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• Tax Rules and Corporate Recovery Critical Analysis of the New Legal Framework Provided by Federal Law n. 14.112/2020

  Pedro Henrique Garzon Ribas, Roberto Codorniz Leite Pereira

  340-366

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• Freedom and Legality in the Context of Modern Brazilian Taxation Transversal Regulation Practices (State and Taxpayer) as a Turning Point of the Tax System

  Ricson Moreira Coelho da Silva

  367-381

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• Tax Competence the Consequences of Making the Concept of Service More Flexible in Activities with Intangible Properties

  Stefan Johnson Barros dos Santos Lopes

  382-406

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• Fundamental Duty of Tax Compliance and the New Relationship Between Taxpayers and Tax Administration

  Stefano Rezende Monteiro

  407-429

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Doutrina Nacional (Not Peer Reviewed)

• Fair Value as an Expression of True and Fair Presentation Accounting Remarks

  Alexsandro Broedel Lopes

  433-449

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• Certain Notes about the Temporal Limitation of Judicial Decisions on Tax Matters from Constitucional Courts

  Fernando Aurelio Zilveti, Fabiana Carsoni Fernandes

  450-483

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• A Debate on Form and Content the Limits of Scientific Debate and the Specific Issue of the Relationship Between Tax Law and Fundamental Rights

  Martha Leão

  484-528

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• Suggestions for Improving the Tax Process

  Renato Lopes Becho

  529-543

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